Determinants of Accounting Fraud Tendencies with Individual Morality as Moderation

Fauzi Faidullah, Muhammad Irfan Tarmizi

Abstract


This research aims to examine the influence of internal control, good corporate governance principles, pressure, opportunity, rationalization, and capability on accounting fraud tendencies with individual morality as a moderating variable. The research method used is a quantitative method using primary data at Manufacturing Companies in the Consumer Goods Sector in South Jakarta. The sample in this research was taken through www.idnfinancials.com using the purposive sampling method with a total of 35 respondents. The results of this study indicate that internal control, the principle of good corporate governance, pressure, opportunity and capability have a significant positive effect on accounting fraud tendencies. A then rationalization and individual morality have a positive but not significant effect on accounting fraud tendencies. Individual morality cannot moderate the effect of internal control and the principle of good corporate governance on accounting fraud tendencies.

Keywords


Internal control1, principles of good corporate governance2, pressure3, opportunity4, rationalization5, ability6, individual morality7, accounting fraud tendencies8

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DOI: https://doi.org/10.29259/ja.v17i2.22734

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Akuntabilitas
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Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
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