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All Journal Journal of Accounting Science Surya Abdimas PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal JASF (Journal of Accounting and Strategic Finance) Academia Open Indonesian Journal of Law and Economics Review Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium West Science Interdisciplinary Studies Abdimas Mandalika West Science Interdisciplinary Studies Journal of Economics and Economic Policy International Journal of Business, Law and Political Science
Nihlatul Qudus Sukma Nirwana
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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PERCEPTION OF ACCOUNTING STUDENTS REGARDING COMPLIANCE WITH ACCOUNTING RULES, UNETHICAL BEHAVIOR, AND INDIVIDUAL MORALITY AGAINST ACCOUNTING FRAUD WITH INTERNAL CONTROL AS MODERATION Rahayu , Ruci Arizanda; Pradasiwi, Arda Walika; Nirwana, Nihlatul Qudus Sukma; Ernandi, Herman
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.349

Abstract

Objective: This research aims to examine accounting students' perceptions of the influence of compliance with accounting rules, unethical behavior, and individual morality on accounting fraud with internal control as a moderator. Method: This study uses a quantitative approach. The population is active undergraduate (S-1) students in the accounting study program class of 2019, 2020 and 2021, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo. Data analysis techniques were carried out using SmartPLS version 3.0. Result: The results of this research indicate that 1) Compliance with accounting rules has no effect on accounting fraud. 2) Unethical behavior influences accounting fraud. 3) Individual morality has a significant effect on accounting fraud. 4) Internal control moderates compliance with accounting rules against accounting fraud. 5) Internal control moderates unethical behavior towards accounting fraud. 6) Internal control cannot moderate individual morality towards accounting fraud. Novelty: As a dynamic that often occurs, accounting fraud is a problem that attracts world attention, and various issues related to accounting fraud have received a lot of attention, especially from researchers who are trying to reveal how and why accounting fraud can occur.
Co-Authors Abdul Gaffar Ainindya, Ninik Ruma'isya Almaidah, Riza Amanda, Silvia Arista, Sintha Wahyu Candrawati, Clarisa Ika Clarisa Ika Candrawati Detak Prapanca Dewi, Widya Kusuma Dioventa, Ambar Duwi Rahayu Ernandi, Herman Firnata, Tifani Angga Isnaini Jaziroh, Wardatul Mahendra, Danar Putra Mariani, Anti Maulidiyah , Eva Dwi Melawati , Hana Oktavia Melinda Ibrahim Misti Hariasih Muhammad Ichsan Gaffar Mulyanti , Sasa Nilam Sari Nur Ravita Hanun Pradasiwi, Arda Walika Puspita Handayani Rahayu , Ruci Arizanda Ramadani, Gesti Novi Reswari , Anis Arista Ruci Arizanda Rahayu Sarwenda Biduri Setyaningrum, Intan Sigit Hermawan Sri Handayani Sumartik Supriandi Supriandi, Supriandi Syamsiar, Syamsiar Tri Yuda Lesmana Wulandari, Indah Apriliana Sari Yanik Purwanti