Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Vol 5, No 1 (2018)

PENGARUH TEKANAN KETAATAN DAN AUDIT INTERNAL TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN

Nafiati, Lulu (Unknown)

Article Info

Publish Date
21 Jul 2018

Abstract

This study examines the effect of obedience pressure and internal audit function on fraudulent financial reporting behavior. Realities and previous studies have shown the strong effect of obedience pressure on fraudulent financial reporting behavior. However, few studies that examine mitigation strategies on that effect. This study proposes internal audit function to mitigate the effect of obedience pressure on fraudulent financial reporting behavior.This study uses experimental design 2x2 between subjects with students as surrogate. Hypothesis were tested by using ANOVA test. The results of study show that obedience pressure effect fraudulent financial reporting behavior and the effect is not able to be mitigated by using internal audit.

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Journal Info
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Website

Abbrev

reksa

Publisher

Universitas Ahmad Dahlan

Subject

Humanities Economics, Econometrics & Finance

Description

Jurnal REKSA memuat "original articles" dan artikel tersebut belum dimuat atau diproses di jurnal lain. Sektor Privat: Akuntansi Keuangan dan Pasar Modal Akuntansi Manajemen dan Keperilakuan Sistem Informasi Akuntansi Pengauditan Etika Profesi Perpajakan Akuntansi dan Pengauditan Syariah Pendidikan ...