Published March 1, 2023 | Version https://www.theijbmt.com/archive/0947/67343845.pdf
Journal article Open

Motivation to Do Fraud and Factors that Influence It at Pt.Bkk Central Java Sragen Branch

Authors/Creators

  • 1. Faculty of Economics and Business, University of Muhammadiyah SurakartaFaculty of Economics and Business, University of Muhammadiyah Surakarta
  • 2. Faculty of Economics and Business, University of Muhammadiyah Surakarta

Description

This study aims to analyze the factors that motivate someone to commit fraud at PT BKK Central JavaSragen Branch. The sample used in this study is the saturated sampling method, meaning that the entire population sampled is 70 people. The data analysis in this research is multiple linear regression analysis which is processed with IBM SPSS 23 program. The results of the analysis state that: (1) the variable of compliance with accounting rules has a significant effect on motivation to commit fraud; (2) the internal control system variable has no effect on the motivation to commit fraud; (3) the information asymmetry variable has no significant positive effect on the motivation to commit fraud; (4) individual morality variables have a significant effect on motivation to commit fraud; (5) the variable of unethical behavior has a significant positive effect on the motivation to commit fraud; (6) the compensation suitability variable has a significant effect on the motivation to commit fraud.

Files

67343845.pdf

Files (346.7 kB)

Name Size
md5:7f2ca7e97f7443f3ed4b954d97ca42c5
346.7 kB Preview Download

Additional details

References

  • Ahriati, D., Basuki, P., Widiastuty. (2015). Analysis of the Effect of Internal Control Systems, Information Asymmetry, Unethical Behavior and Compensation Appropriateness to the Trend of Accounting Fraud in the Regional Government of East Lombok Regency.Infestation Journal, 11(1), 41-55
  • Antarwiyati, P., Purnomo, R. E. (2017). Motivation to commit fraud and the factors that influence it.Indonesian Journal of Accounting & Auditing 21 (2).www.journal.uii.ac.id/index.php/jaa
  • Aprillia, A., Cicilia, O., & Pertiwi Sergius, R. (2015). the Effectiveness of Fraud Triangle on Detecting Fraudulent Financial Statement: Using Beneish Model and the Case of Special Companies. Journal of Accounting and Finance Research, 3(3), 786.https://doi.org/10.17509/jrak.v3i3.6621
  • Arista, L. L. (2015). The Influence of Internal Factors on the Trend of Accounting Fraud at Pt. PegadaianPersero Surakarta.Journal of Business Economics, 06(02).https://ejournal.umm.ac.id/index.php/jeb
  • Aswad, H., Hasan, A., &Indrawati, N. (2018). Factors Affecting Trends in Accounting Fraud with Effectiveness of Internal Controls as Moderating Variables (Study on Private Oil Palm Plantation Companies in Riau Province). Journal of Accounting, 6(2), 221–234. https://ejournal.unri.ac.id/index.php/JA/article/download/5271/4944
  • Bestari, D. S. (2016). The Effect of Internal Control Effectiveness, Information Asymmetry, and Individual Morality on the Trend of Accounting Fraud with Unethical Behavior as an Intervening Variable (Empirical Study on Regional Work Units in Riau Province). JOM Fekon, 3 (1), 1436-1447
  • Hasanudin, A. I., SE &Pagayow, B. J. C., SE,. M. Si,.Ak. (2016). Analysis of Factors Influencing Accounting Trends and Unethical Behavior (Case Study on SKPD in Keerom Regency). Regional Journal of Accounting & Finance 11 (1), 01-12