Bukti Koresponden paper Influence of Cognitive Moral and Love of Money on Unethical Behavior and Accounting Fraud Tendency: Pancasila as a Moderating Variable

YUSRIANTI, HASNI (2023) Bukti Koresponden paper Influence of Cognitive Moral and Love of Money on Unethical Behavior and Accounting Fraud Tendency: Pancasila as a Moderating Variable. Universitas Sriwijaya. (Submitted)

Text Bukti Koresponden paper conference Influence of cognitive moral and love of money on unethical behavior and accounting fraud tendency.pdf - Other Download (1MB)

Abstract

Phenomenon of accounting fraud that increases in the world, as well as in Indonesia, takes public attention on financial statement reliability. Many studies has examined fraud factors, including concept of Pancasila as an ideology for fraud resistance and moral philosophy in Indonesia. This study aims to analyze moderating effect of Pancasila on relationship between cognitive moral and love of money on unethical behavior and accounting fraud tendencies. Primary data is used using questionnaires that collected in South Sumatera. Sample used are accountants, accounting students who have been worked, professional accounting program students and graduate students as 247 respondents. This study analyzed using Structural Equation Model (SEM) with variance based PLS. The results shows that Cognitive Moral and Love of Money has significant effect on Unethical Behavior but has insignificant effect on accounting fraud tendency. Moreover, Unethical behavior has significant influences on accounting fraud tendency but it does not mediate relationship between Cognitive Moral and Love of Money on accounting fraud tendency. Furthermore, Pancasila does not moderate relationship between Cognitive Moral and Love of Money on Unethical Behaviour.

Item Type:	Other
Subjects:	#3 Repository of Lecturer Academic Credit Systems (TPAK) > Corresponding Author
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Hasni Yusrianti
Date Deposited:	16 Jun 2023 03:18
Last Modified:	16 Jun 2023 03:18
URI:	http://repository.unsri.ac.id/id/eprint/110575

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