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All Journal Value Added : Majalah Ekonomi dan Bisnis Jurnal Penelitian Ekonomi dan Bisnis Fokus Ekonomi Jurnal Sains Sosio Humaniora International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Target : Jurnal Manajemen Bisnis Jurnal Ekonomi dan Bisnis Kontemporer Jurnal Egaliter Majalah Ilmiah Inspiratif Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas
Patricia Dhiana Paramita
Universitas Pandanaran Semarang, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Journal : Fokus Ekonomi

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FRAUD DETERMINANTS MODERATED BY INDIVIDUAL MORALITY Paramita, Patricia Dhiana; Luhgiatno, Luhgiatno; Adhi, Daniel Kartika; Nurkholik, Nurkholik; Wahyuningsih, Panca
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.278-289

Abstract

This study took the object in the Public Accounting Firm (KAP) in Semarang City, where there is a phenomenon of increasing fraud intensity among public accountants which is motivated by increasing pressure, opportunity and rationalization among them. The purpose of this study is to determine the impact of pressure, opportunity and rationalization partially and simultaneously on fraud, to find out whether individual morality strengthens the impact of pressure, opportunity and rationalization partially on fraud. The population of the study was 140 people and the sample taken was 125 people using the Proportional Purposive Sampling technique and the data analysis technique using Moderated Regression Analysis (MRA). The results of the study can be described that pressure, opportunity and rationalization partially and simultaneously have a significant positive impact on fraud. In addition, individual morality strengthens the impact of pressure, opportunity and rationalization partially on fraud. The policy that must be taken by the management of the Public Accounting Firm (KAP) in Semarang is to make policies that can eliminate the occurrence of pressure, opportunity and rationalization in the work environment of public accountants.
Co-Authors Adhi, Daniel Kartika Agustien Zulaidah Andika, Arditya Dian Apriyanto Budhi Wibowo Arditya Dian Andika Cicik Harini Daniel Kartika Adhi Dhwa Dipta Dhyaksa Firmansyah Firmansyah Harini, Cicik Heru Sri Wulan Juli Ratnawati Leonardo Budi Hasiholan Luhgiatno Martadi, Nana Storada Dwi Oktarina, Sintya Panca Wahyuningsih Prabowo, Janitra Raden Mohamad Herdian Bhakti Rekno Sulandjari Ulfa, Firda Nisafera Ummi Chasanah Widyastuti, Ika Aprilia Wulan, Heru Sri Yudhianto, Reskya Herru Putra Zulaidah , Agustien