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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal JURNAL MANAJEMEN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ATESTASI : Jurnal Ilmiah Akuntansi JURNAL ECONOMIC RESOURCE Jurnal Ekonomi dan Manajemen Journal of Technopreneurship on Economics and Business Review (JTEBR) Al-Buhuts (e-journal) Golden Ratio of Auditing Research QISTINA: Jurnal Multidisiplin Indonesia JAMBU AIR : Journal of Accounting Management Business and International Research
Parmin Ishak
Universitas Ichsan Gorontalo
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Journal : Profita : Komunikasi Ilmiah dan Perpajakan

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Anteseden Kecurangan Akuntansi Asbi Amin; Muslim Muslim; Novita Adam; Rapika Anwar; Parmin Ishak
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.003

Abstract

The phenomenon of fraud in Indonesia often involves people who have important positions in an organization, including the Makassar City regional apparatus organization where in the 2018-2020 period several findings of fraud were revealed. This study detects how compensation and compliance with accounting rules affect accounting fraud and wants to test whether strict accounting rules through moderating unethical behavior affect accounting fraud. The research sample is 92 Apparatus in Makassar City Regional Apparatus Organizations. Data were collected from distributed questionnaires and tested using the Partial Least Square (PLS) approach. We find that compensation and accounting compliance have a significant negative influence on accounting fraud. Unethical behavior is able to moderate the relationship between compliance with accounting rules and accounting fraud.
Co-Authors Adam, Novita Asbi Amin Fitria Syam Fitrianti Fitrianti Muslim Muslim Nur Lazimatul Hilma Sholehah Nur Rahmi Nurhayati Olii Oli'i, Nurhayati Rapika Anwar Syamsuddin Syamsuddin Taufik Udango