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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Muhammadiyah Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Martabe : Jurnal Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Atma Jaya Accounting Reseach (AJAR) Jurnal Akuntansi Kompetif OPTIMA JAMMI Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach
Ismet Ismatullah
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : JAMMI

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Pengaruh Stres Tekanan Ketaatan Terhadap Pencegahan Kecurangan Akuntansi Julieta Amartya Putri; Ismet Ismatullah; Ade Sudarma
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1355

Abstract

The aim of this study determines the influence of stress obedience pressure on accounting fraud prevention. The variables used in research are stress obedience pressure and accounting fraud prevention. The data used is the primary data collected through questionnaires dissemination. Research samples were obtained by 36 people who work on BJB bank of Sukabumi branch with nonprobability sampling methods and saturated sampling technique. Data analysis method used the Structure of the SEM-PLS with WarpPLS Program 5.0. Based on research results : (1) Stress Obedience Pressure affect to Accounting Fraud Prevention, indicated by β = -0,485 and significant value of 0,001. (2) Based on the hypothetical test it shows that Stress Obedience Pressure affect to Accounting Fraud Prevention by 23% the remaining 77% is affected by other unstudied factors in this research.
Co-Authors Ade Sudarma Ariadi Gusman Fatimah Fatimah Gatot Wahyu Nugroho Hasmidar Hasmidar Julieta Amartya Putri Kirana Zahira Pujia Bangsa Martaseli, Evi Martaseli Mekar Meilisa Amalia Nia Daniati Reni Anggriani Renika Hasibuan Restu Abdul Baki Rinaldi Rinaldi Risma Nurmilah Salma Az Zahrah Silma Taqiya Maulani Tina Kartini Venita Sofiani, Venita