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|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|
|Keywords:||Pressure;Law enforcement.;Intention to commitfraud;Rationalization;Opportunity|
|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.|
|Appears in Collections:||Skripsi|
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