Kemampuan Prediksi Faktor Situasional dan Faktor Individual pada Perilaku Kecurangan Pelaporan

The aims of this research is to compare the predictive power of situational factors and individual factors on misreporting behavior. The experiments done to 64 undergraduate students divided into four classes. Each class gets a different manipulation on situational factors. The situational factors i...

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Bibliographic Details
Main Authors: , Ascaryan Rafinda, , Dr. Mahfud Sholihin, SE., M.Acc., Ak.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2013
Subjects:
ETD
Description
Summary:The aims of this research is to compare the predictive power of situational factors and individual factors on misreporting behavior. The experiments done to 64 undergraduate students divided into four classes. Each class gets a different manipulation on situational factors. The situational factors is the superiors authority and social conditions. Both of them are manipulated to determine its effects on misreporting behavior, while individual factors measure by DIT to classify moral reasoning level. Participants attended two sessions of experiment, the first session was conducted to measure the level of moral reasoning, second session was conducted to measure the misreporting behavior that done by the participants. The analysis is done by comparing error prediction on both factors. Analysis found that the situational factors have smaller error prediction than individual factors. It makes situational factor better than individual factor to predict misreporting behavior. By the discovery that situational factor as a better prediction on misreporting behavior than individual factor, it imply to organization which want to reduce or eliminate misreporting behavior should focusing deeper upon the situational factor than individual factor.