Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi : Studi Pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia  

Oleh:

Wilopo

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 9 no. 3 (Sep. 2006), page 346-366.
Topik: ACCOUNTING; intention to accounting fraud; unethical behaviour; agency theory

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The accounting fraud is frequent, widespread and familiar in many countries and organization. It brings a loss to firms and investors. But there is no research trying to explain factors comprehensively influencing it. The objectices of the research are to test and explain the effect of the internal control effectiveness, suitability of reward, compliance to accounting rules, information asymmetry, management morality toward unethical behaviour and attention to accounting fraud. More particularly, the research attempts to examine the causal relationship between the variables involved. Questionnaire was used to collect data. The analysis unit was the company. The research sampels were one hudnred and fifty three companies. The research sampels were directors or managers responsible to prepare fianncial statements. Structural Equation modeling was used to test the hypothesis. The findings of the research shows that internal control effectiveness, compliance to accounting rules, information asymmetry, and management morality affected unethical behaviour and intention to accounting fraud significantly. But the research showed that suitability of the reward did not affect management unethical behaviour and intention to accounting fraud. The findings of the study provided an input to develop comprehensive research about good governance and corruption. It is also suggested to add more comprehensive research model by adding more variables (e.g. laws, politics, and social aspects) and to develop the research in government institution and non profit organization.

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