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All Journal Jurnal Akuntansi Profesi
Putu Mita Budiyanti
Program Studi S1 Akuntansi Universitas Pendidikan Ganesha
Economics, Econometrics & Finance Education Social Sciences

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Intervening Perilaku Tidak Etis pada Implementasi Good Governance dan Locus of Control Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Putu Mita Budiyanti; Nyoman Trisna Herawati
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26505

Abstract

This Study Aims To Determine The Effect Between Good Governance Implementation And Locus Of Control Toward The Accounting Fraud Tendency With Unethhical Behavior As Intervening Variable On LPD In Buleleng District. The Research Method Used Was Quantitative Research.The Population Was 146 LPD Employees In Buleleng District. Sample Of 45 People Was Taken Through A Purposive Sampling Technique. Data Analysis Was Assisted By The SPSS Program Version 20.0.The Research Indicate: (1) The Implementation Of Good Governance Negatively And Significantly Influences Unethical Behavior And The Tendency Of Accounting Fraud, (2) Locus Of Control Positively And Significantly Influences Unethical Behavior And The Tendency Of Accounting Fraud, (3) The Implementation Of Good Governance Negatively And Significantly Influences The Tendency Of Accounting Fraud With Unethical Behavior As Intervening Variable, (4) Locus Of Control Positively And Significantly Influences The Tendency Of Accounting Fraud With Unethical Behavior As Intervening Variable.
Co-Authors Nyoman Trisna Herawati