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) …
auditors triggered by five components of the fraud pentagon: pressure (P), opportunity (O) …
[PDF][PDF] Issues of morality and whistleblowing in short prevention accounting
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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
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 …
researchers have conducted, and the results are mixed and inconsistent. Only a few models …
An analysis on fraud tendency of village government officials
This research aims to analyze the influence of information asymmetry, religiosity,
organizational culture, and regulatory enforcement toward fraud tendency of village …
organizational culture, and regulatory enforcement toward fraud tendency of village …