Determinants Of Accounting Fraud Trends With  Un Ethical Behavior As Mediation

Ardiani Ika Sulistyawati; Aprih Santoso; Rosyati; Indarto; Arief Himmawan Dwi Nugroho

doi:10.24912/ja.v27i1.1234

Authors

Ardiani Ika Sulistyawati Universitas Semarang
Aprih Santoso Universitas Semarang
Rosyati Universitas Semarang
Indarto Universitas Semarang
Arief Himmawan Dwi Nugroho Universitas Stikubank

DOI:

https://doi.org/10.24912/ja.v27i1.1234

Keywords: Control; Information; Morality; Fraud; Behavior.

Abstract

This study aims to determine the effect of internal control, information asymmetry, and individual morality on the tendency of accounting fraud with unethical behavior as an intervening variable. The sample for this research is the head and executive staff of the financial sub-section of the SKPD in Central Java Province. The sampling method is purposive sampling method. The number of SKPD samples is 22 agencies. The data is primary data. The data analysis is SEM (SmartPLS Wrap 3.0). The results showed that internal control, information asymmetry, and individual morality had a significant effect on unethical behavior. Internal control, information asymmetry affects tendency of accounting fraud, individual morality has no effectagainst accounting fraud tendencies. Information asymmetry, morality individuals influence the tendency of accounting fraud through unethical behavior as mediation, while internal control is notsignificant effect.

Author Biographies

Ardiani Ika Sulistyawati, Universitas Semarang

ardiani@usm.ac.id

Arief Himmawan Dwi Nugroho, Universitas Stikubank

ariefhimmawan@edu.unisbank.ac.id

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