Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Kontemporer
Christina, Lienai
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
MENDETEKSI PERILAKU FRAUD LAPORAN KEUANGAN DENGAN THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA INDUSTRI PERBANKAN) Christina, Lienai; Kristanto, Septian Bayu
Jurnal Akuntansi Kontemporer Vol. 11 No. 1 (2019)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v11i1.2071

Abstract

This study aim to examine factors that determined the intention towards fraud in financial statements in banking industry. Based on UU Perbankan No. 10 tahun 1998, banking industry are perceived to be safeguarded from fraud occurrences. On the other side, this study intends to examine the relevance of the theory of planned behavior in measuring intention and behavior towards fraud. A total of 158 questionnaires were collected. Structural equation modelling was used to test the model. The Findings indicates that attitude, subjective norms, and perceived behavioral control are influenced intention to fraud financial statements with R2 value 0.92. Thus, intention influenced behavior with R2 value 0.89. This study proved that if respondents are favor of financial statements fraud, so their intention strongly committed to financial statements fraud. Therefore, more positive intention to commit fraud leads behavior in financial statement fraud.
Co-Authors Septian Bayu Kristanto