PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI: STUDI EKSPERIMEN PADA KONTEKS PEMERINTAHAN DAERAH
This paper aims to examine the effect of individuals morality and internal control on propensity to commit fraud in governmental sector. Individuals morality and internal control are hypothesized to have interaction in influencing individuals propensity to commit fraud. Individuals who have high lev...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2012
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| Summary: | This paper aims to examine the effect of individuals morality and internal control
on propensity to commit fraud in governmental sector. Individuals morality and
internal control are hypothesized to have interaction in influencing individuals
propensity to commit fraud. Individuals who have high level of moral reasoning is
hypothesized will not commit fraud in both present or absent internal control
element condition. Individuals who have low level of moral reasoning is
hypothesized will commit fraud in absent internal control condition. To prove
those hypotheses, experiment design with 2x2 factorial design was done. There
were 57 students of Magister Ekonomika Pembangunan Universitas Gadjah Mada
involved in experiment. The results showed that there is an interaction between
personal morality and internal control. The internal control conditions are not
influencing individuals with high level of moral reasoning to commit fraud.
Individuals who have low level of moral reasoning commit fraud in absent
internal control condition. |
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