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Frangky Richard Limaheluw
Pattimura University
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THE EFFECT OF COGNITIVE DISSONANCE ON ACCOUNTING FRAUD BEHAVIOR WITH ACCOUNTING MORAL AS A MODERATING VARIABLE IN ACCOUNTING STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, PATTIMURA UNIVERSITY, AMBON Rita J D Atarwaman; Adelyn Abarua; Frangky Richard Limaheluw; Wa Pujji
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2189

Abstract

Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.
THE EFFECT OF THE APPLICATION OF QUANTIFICATION INSTRUMENTS AND METHODS ON THE QUALITY OF FINANCIAL PERFORMANCE ASSESSMENT OF MSMES IN AMBON CITY Rita J D Atarwaman; Natalie Jessica Rubak; Frangky Richard Limaheluw; Anritriyani Asnar; Putri Maharani Ratuloly; Nursafitri Musa; Jouking Huwae; Putri Tehubijuluw; Marannu Paledung
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2785

Abstract

This study aims to analyze the effect of the implementation of financial measurement instruments and quantification methods on the quality of financial performance assessment of Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 60 MSME owners in Ambon City. The data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) analysis using the Statistical Package for Social Sciences (SPSS). The results indicate that the implementation of financial measurement instruments does not have a significant effect on the quality of MSME financial performance assessment, with a significance value of 0.209 > 0.05. Meanwhile, quantification methods have a positive and significant effect on the quality of MSME financial performance assessment, with a significance value of 0.000 < 0.05. Simultaneously, the implementation of financial measurement instruments and quantification methods significantly affects the quality of MSME financial performance assessment, as indicated by a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.797, indicating that 79.7% of the variation in the quality of MSME financial performance assessment can be explained by the two independent variables, while the remaining 20.3% is influenced by other factors outside the research model.
Co-Authors Adelyn Abarua Anritriyani Asnar Jouking Huwae Marannu Paledung Natalie Jessica Rubak Nursafitri Musa Putri Maharani Ratuloly Putri Tehubijuluw Rita J D Atarwaman Wa Pujji