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Title: Dampak jabatan dalam memoderasi pengaruh tekanan peluang dan rasional terhadap niat melakukan fraud: survaipada profesi akuntan.
Authors: Umayah Achmad
Advisors: Amilin
Wilda Farah
Keywords: Pressure,;Moderate Regression Analysis;Position;Committing Fraud;Intention;Rationalization
Issue Date: 12-Mar-2019
Publisher: Jakarta : Fakultas Ekonomi Dan Bisnis UIN Syarif Hidayatullah
Abstract: he objective of this research was to test elements of triangle fraud toward the intention of committing fraud with a moderating variable as the position. This research used primary data by giving questionnaires to government accountants and management accountants working in Indonesia. This research used a convenience sampling method with the research sample totally 103 accountants. The methods used to test the hypothesis are multiple regression analyses and moderate regression analyses by using SPSS 25. The result showed that pressure and rationalization significantly affected the intention to commit fraud, while the opportunity did not affect the intention of committing fraud. Simultaneously pressure, opportunity, and rationalization affected the intention of committing fraud. The position could not moderate the effect of pressure opportunity on the intention of committing fraud. However, positions could moderate the effect of rationalization on the intention of committing fraud
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