Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Vokasi: Jurnal Riset Akuntansi
Diantari, Ketut Risma
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Anti-Fraud Awareness dan Big Five Personality Traits terhadap Kecenderungan Accounting Fraud: Studi pada Pengelola Bumdes Se-Kabupaten Buleleng Diantari, Ketut Risma; Prayudi, Made Aristia; Savitri, Ni Luh Asri
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.97935

Abstract

The purpose of this research is to find out the influence of anti-fraud awareness and big five personality traits on the tendency of accounting fraud in BUMDes managers in Buleleng Regency. In the sampling process, purposive sampling techniques are used where BUMDes that meet the criteria are 34 BUMDes involving 100 respondents. This research uses a quantitative approach with instruments in the form of questionnaires measured using a five-point Likert scale and the data is then processed using SPSS version 22 software and the tests carried out include descriptive statistical tests, data quality tests, classical assumptions tests, and hypothesis tests. The results of this study show: (1) Anti-fraud awareness has a significant negative effect on the tendency of accounting fraud. (2) Openness to experience has a significant negative effect on the tendency of accounting fraud. (3) Consientiousness does not have a significant effect on the tendency of accounting fraud. (4) Extraversion has a significant positive effect on the tendency of accounting fraud. (5) Agreeableness has a significant negative effect on the tendency of accounting fraud. (6) Neuroticism has a significant negative effect on the tendency of accounting fraud. Keywords : anti-fraud awareness, big five personality traits, tendency of accounting fraud
Co-Authors Made Aristia Prayudi Savitri, Ni Luh Asri