Factors Analysis That Affecting Unethic Behavior and Their Impact on Accounting Fraud

DOI

10.2991/assehr.k.220301.120How to use a DOI?

Keywords

Effectiveness of Internal Control System; Compensation Suitability; Compliance with Accounting Rules; Unethical Behavior; Accounting Fraud; Introduction

Abstract

The purpose of this study to determine the factors that influence unethical behavior and its impact on accounting fraud at PT. ALTRAK 1978 in Samarinda. This study was analyzed using IBM SPSS Statistic 26 software and AMOS Structural Equation Model (SEM) Version 22. The study population was 135 respondents. The results of the study show 1) The effectiveness of the Internal Control System has a negative and significant effect on Unethical Behavior. 2) Compensation Suitability has no significant effect on Unethical Behavior. 3) Compliance with Accounting Rules has no significant effect on Unethical Behavior. 4) The effectiveness of the Internal Control System has a positive and significant effect on Accounting Fraud. 5) Compliance with Accounting Rules has a positive and significant effect on Accounting Fraud. 6) Unethical Behavior has a positive and significant effect on Accounting Fraud. 7) Compensation Suitability has a positive and significant effect on Accounting Fraud.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Eko Adi Widyanto
AU  - Zulfikar
AU  - Eva Intan Sari Sukma
AU  - Nungky Indah Gayantri
AU  - Doniyatul
AU  - Suci Liya Juniyari
PY  - 2022
DA  - 2022/03/04
TI  - Factors Analysis That Affecting Unethic Behavior and Their Impact on Accounting Fraud
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 729
EP  - 736
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.120
DO  - 10.2991/assehr.k.220301.120
ID  - Widyanto2022
ER  -