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...
| Main Authors: | , |
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| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: |
| _version_ | 1826045559105912832 |
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| author | , Novita Puspasari , Dr. Eko Suwardi, M.Sc. |
| author_facet | , Novita Puspasari , Dr. Eko Suwardi, M.Sc. |
| author_sort | , Novita Puspasari |
| collection | UGM |
| description | 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. |
| first_indexed | 2024-03-13T22:38:59Z |
| format | Thesis |
| id | oai:generic.eprints.org:99382 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:38:59Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:993822016-03-04T08:48:05Z https://repository.ugm.ac.id/99382/ PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI: STUDI EKSPERIMEN PADA KONTEKS PEMERINTAHAN DAERAH , Novita Puspasari , Dr. Eko Suwardi, M.Sc. ETD 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. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , Novita Puspasari and , Dr. Eko Suwardi, M.Sc. (2012) PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI: STUDI EKSPERIMEN PADA KONTEKS PEMERINTAHAN DAERAH. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55722 |
| spellingShingle | ETD , Novita Puspasari , Dr. Eko Suwardi, M.Sc. PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI: STUDI EKSPERIMEN PADA KONTEKS PEMERINTAHAN DAERAH |
| title | PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN
INTERNAL TERHADAP KECENDERUNGAN KECURANGAN
AKUNTANSI: STUDI EKSPERIMEN PADA KONTEKS
PEMERINTAHAN DAERAH |
| title_full | PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN
INTERNAL TERHADAP KECENDERUNGAN KECURANGAN
AKUNTANSI: STUDI EKSPERIMEN PADA KONTEKS
PEMERINTAHAN DAERAH |
| title_fullStr | PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN
INTERNAL TERHADAP KECENDERUNGAN KECURANGAN
AKUNTANSI: STUDI EKSPERIMEN PADA KONTEKS
PEMERINTAHAN DAERAH |
| title_full_unstemmed | PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN
INTERNAL TERHADAP KECENDERUNGAN KECURANGAN
AKUNTANSI: STUDI EKSPERIMEN PADA KONTEKS
PEMERINTAHAN DAERAH |
| title_short | PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN
INTERNAL TERHADAP KECENDERUNGAN KECURANGAN
AKUNTANSI: STUDI EKSPERIMEN PADA KONTEKS
PEMERINTAHAN DAERAH |
| title_sort | pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi studi eksperimen pada konteks pemerintahan daerah |
| topic | ETD |
| work_keys_str_mv | AT novitapuspasari pengaruhmoralitasindividudanpengendalianinternalterhadapkecenderungankecuranganakuntansistudieksperimenpadakontekspemerintahandaerah AT drekosuwardimsc pengaruhmoralitasindividudanpengendalianinternalterhadapkecenderungankecuranganakuntansistudieksperimenpadakontekspemerintahandaerah |