| dc.creator |
Respati, Novita Weningtyas |
|
| dc.date |
2013-12 |
|
| dc.date.accessioned |
2020-06-15T04:02:29Z |
|
| dc.date.available |
2020-06-15T04:02:29Z |
|
| dc.identifier |
http://eprints.ulm.ac.id/6344/1/Jurnal%20Akuntabilitas.pdf |
|
| dc.identifier |
Respati, Novita Weningtyas (2013) Determinan Perilaku Manajer Dalam Melakukan Kecurangan Penyajian Laporan Keuangan. Determinan Perilaku Manajer Dalam Melakukan Kecurangan Penyajian Laporan Keuangan, 06 (03). ISSN ISSN 1979-858X |
|
| dc.identifier.uri |
https://repo-dosen.ulm.ac.id//handle/123456789/12729 |
|
| dc.description |
This research adopt the theory of planned behavior to examine factors affecting the manager's intention to comit fraudulent financial reporting. The purpose of this research are to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on the manager's intention to commit fraudulent financial reporting moderated by ethical climate.
The research applies a mail survey as data collection method and judgment sampling as sample collection method. Research subjects are accounting and finance managers of manufacture industry in Indonesia. There are 1,700 questioners to be distributed during the research. However, there are only 148 of the 186 returned questioners to be included in the research analysis. The remaining questioners are excluded because of defects (38). The research uses a Structural Equation Model to analyse the hypotheses of the study.
Empirical evidence finds the ethical climate moderates the effect of attitude toward behavior and subjective norms on the manager’s intentions to commit fraudulent financial reporting. However, ethical climate insignificantly moderates the effet of perceived behavioral control on the manager’s itentions to commit fraudulent financial reporting.
Keywords: fraudulent financial reporting, theory of planned behavior, attitude toward behavior, subjective norms, perceived behavior control, ethical climate. |
|
| dc.format |
text |
|
| dc.publisher |
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik Wilayah Jakarta Banten |
|
| dc.relation |
http://eprints.ulm.ac.id/6344/ |
|
| dc.subject |
HB Economic Theory |
|
| dc.title |
Determinan Perilaku Manajer Dalam Melakukan Kecurangan Penyajian Laporan Keuangan |
|
| dc.type |
Article |
|
| dc.type |
PeerReviewed |
|