PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING TERHADAP TERJADINYA KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA MAHASISWA S1 AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SRIWIJAYA)

MARWAN, CARISSA SABITHA and Ubaidillah, Ubaidillah and Donata, Efva Octavina (2021) PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING TERHADAP TERJADINYA KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA MAHASISWA S1 AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SRIWIJAYA). Undergraduate thesis, Sriwijaya University.

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Abstract

This study was aimed to determine the influence of bystander effect and whistleblowing over the occurrence of fraudulent financial reporting. Research method that used is an experimentl method with 2x2 factorial design. The population of this study is Accounting students from faculty of economics at Sriwijaya University class of 2017-2018. Purposive sampling method used to determine the sample and the total of final respondent are 140. The data was collected by submitting questions in the form of questionnaires and case. After all the data had collected, then the data is processed using the help of SPSS version 25.0. The results of this study indicate that bystander effect influence the occurrence of fraudulent financial reporting. Meanwhile, whistleblowing and the interaction between bystander effect and whistleblowing don’t have any effect on the occurrence of fraudulent financial reporting. This research can be considered important for the students to understand regarding bystander effect and whistleblowing, and hopefully when the students enter their own field work they can choose the most appropriate action when dealing with fraud. For universities, this research can be a reference to similar research and to minimize cheating that occurs in academics.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kecurangan, Kecurangan Laporan Keuangan, Bystanders Effect, Whistleblowing
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 16315 not found.
Date Deposited:	24 Nov 2021 04:52
Last Modified:	24 Nov 2021 04:52
URI:	http://repository.unsri.ac.id/id/eprint/57888

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