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All Journal Jurnal Akuntansi Aktual E-JURNAL AKUNTANSI
Wuryaningsih Wuryaningsih
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance Social Sciences

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Theory of Planned Behavior as an Antecedent in Predicting Fraudulent Intentions of Academic Accountants and Non-Academic Accountants Novi Lailiyul Wafiroh; Wuryaningsih Wuryaningsih
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p073

Abstract

Purpose: Individual behavior is a representation of what is believed. Likewise, an accountant intends to commit financial statement fraud. Related to predicting individual behavior to do or not to do something action can use the Theory of planned behavior (TPB). This research examines three main variables in TPB, attitude, subjective norms, and perceived behavioural control on academic and non-academic accountants' fraud intentions through the Theory of Planned Behavior (TPB) variables.Method: This research is quantitative, with primary data obtained from questionnaires sourced from respondents. Respondents were academic and non-academic accountants. The research sample was selected using a purposive sampling method with specific criteria. The partial least squares (PLS) method was used to analyze the data.Findings: The findings suggest that attitudes and subjective norms significantly positively affect the intention to commit financial statements fraud in academic and non-academic accountants, while perceived behavioural control does not significantly affect the intention to commit fraud in financial reporting.Originality/Value : Research that examines the intentions of academic accountants and non-academic accountants in committing financial statement fraud and studied using the theory of planned behavior is the first to be conducted.
Intensi Whistleblowing Mahasiswa dan Profesional Akuntansi: Aplikasi Theory Planned of Behavior Wuryaningsih Wuryaningsih; Sahilly Dzulhasni
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p16

Abstract

This study aims to examine the factors in the Theory Planned of Behavior (TPB) on the whistleblowing intentions of students and accounting professionals. The study used an online survey method with a sample of 142, 84 were accounting students and 58 were accounting professionals. In addition, the study also compares whistleblowing intentions between accounting students and accounting professionals. Research data were analyzed using path analysis (SEM-PLS). The results showed that subjective norms were a strong factor in predicting the whistleblowing intentions of accounting students and accounting professionals both through internal and external channels, while attitudes towards whistleblowing were only proven through internal channels, and not proven for external channels. Furthermore, perceived behavioral control has a significant effect on whistleblowing intentions through external channels and has no effect on internal channels. In addition, there were no differences in whistleblowing intentions between students and accounting professionals through internal channels, but there were differences in whistleblowing intentions between the two groups through external channels. Keywords: Whistleblowing Intention, Accounting Students, Accounting Professionals, Theory Planned of Behavior.
Co-Authors Novi Lailiyul Wafiroh Sahilly Dzulhasni