Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/51024
Title: Pengaruh Pressure, Opportunity, Dan Rationalization Terhadap Niat Melakukan Fraud Dengan Law Enforcement Sebagai Variabel Moderating: Survei Pada Profesi Akuntan
Authors: Farhani Fajria Safitri
Advisors: QIA., BKP., CRMP
Wilda Farah,
Keywords: Pressure;Law enforcement.;Intention to commitfraud;Rationalization;Opportunity
Issue Date: 22-Oct-2019
Publisher: Fak.Ekonomi dan Bisnis Uin Jakarta
Abstract: The purpose of this study is to test hypotheses and produce empirical evidence about the influence of pressure, opportunity, and rationalization on the intention to commit fraud with law enforcement as a moderating variable. This study used a sample of 119 respondents. The respondents in this study were the accountant profession, except educator accountants throughout Indonesia. Data were analyzed using multiple linear regression analysis methods and Moderate Regression Analyze (MRA) with the help of SPSS 24 program. The results of this study indicate that there is a significant influence on the effect of pressure, and partial rationalization on the intention to commit fraud and simultaneously have a significant effect simultaneously on the influence of pressure, opportunity, and rationalization on the intention to commit fraud. However, the law enforcement variable cannot moderate the effect of pressure, opportunity, and rationalization on the intention to commit fraud.
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/51024
Appears in Collections:Skripsi

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