Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory

WA Sahla, A Ardianto - Journal of Financial Crime, 2023 - emerald.com
Purpose This study aims to examine the fraud tendency on the perception of external
auditors triggered by five components of the fraud pentagon: pressure (P), opportunity (O) …

[PDF][PDF] Issues of morality and whistleblowing in short prevention accounting

KAK Saputra, B Subroto, AF Rahman… - International Journal of …, 2020 - ijicc.net
This study aims to examine the effect of morality and whistleblowing variables on the
prevention of fraud in village fund accounting. This was done in Buleleng Regency, Bali …

Pengaruh pengendalian internal, kesesuaian kompensasi, dan moralitas individu terhadap kecenderungan kecurangan akuntansi

NA Rahmi, N Helmayunita - Jurnal Eksplorasi Akuntansi, 2019 - jea.ppj.unp.ac.id
This study aims to prove empirically about: the influence of internal control, compensation
compatibility and individual morality on accounting fraud tendency. Data for this study was …

The Influence Of Morality, Internal Control On Fraud Of Financial Reports

Y Faisal, EG Sari… - Jurnal Riset …, 2023 - ejurnal.mercubuana-yogya.ac.id
Financial statement fraud can occur in companies, involving management in the form of
misstatements in financial statements. This condition if left unchecked will be detrimental to …

Pengaruh Tekanan, Peluang, Rasionalisasi dan Nilai Etika terhadap Intensi Kecurangan Karyawan: Studi Kasus pada Perusahaan BUMN

R Hildayani, V Serly - Jurnal Eksplorasi Akuntansi, 2021 - jea.ppj.unp.ac.id
This study aims to examine the effect of pressure, opportunity, rationalization, and ethical
values on employee fraud intentions in BUMN in Indonesia. This type of research is …

[PDF][PDF] Pengaruh kesesuaian kompensasi, sistem informasi akuntansi dan keefektifan pengendalian internal terhadap kecenderungan kecurangan akuntansi

K Sunaryo, S Irma Paramita… - Jurnal ASET (Akuntansi …, 2019 - researchgate.net
Penelitian ini bertujuan untuk mengetahui pengaruh kesesuaian kompensasi, sistem
informasi akuntansi dan efektifitas pengendalian internal terhadap kecenderungan …

Dampak locus of control pada moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi

L Khoiriyah, NF Asyik - JAAF (Journal of Applied …, 2020 - e-journal.president.ac.id
Penelitian ini bertujuan untuk menguji pengaruh moralitas individu dan pengendalian
internal terhadap kecenderungan kecurangan akuntansi dengan locus of control sebagai …

Kepemimpinan Transformasional Di Madrasah Berbasis Al-Qur'an

M Fahmi - 2022 - repository.ptiq.ac.id
Disertasi ini menyimpulkan bahwa kepemimpinan transformasional di madrasah berbasis Al-
Qur 'an adalah sebuah kepemimpinan profetik yang mengacu pada sifat-sifat kenabian …

Factors Affecting the Unethical Behavior and its Impact to the Tendency of Accounting Fraud

DI Rantung, NS Oroh, I Prayanthi - … Review: Int. J. Prof. Bus. Rev., 2023 - dialnet.unirioja.es
Purpose: There is very little empirical research on fraud in non-profit organization. Previous
researchers have conducted, and the results are mixed and inconsistent. Only a few models …

An analysis on fraud tendency of village government officials

HR Dewi, M Mahmudi, R Maulana - Jurnal Akuntansi dan Auditing …, 2021 - journal.uii.ac.id
This research aims to analyze the influence of information asymmetry, religiosity,
organizational culture, and regulatory enforcement toward fraud tendency of village …