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All Journal Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science
Pradasiwi, Arda Walika
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Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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PERCEPTIONS OF ACCOUNTING STUDENTS REGARDING ACCOUNTING RULE ADHERENCE, UNETHICAL BEHAVIOR, AND INDIVIDUAL MORALITY TOWARDS ACCOUNTING FRAUD WITH INTERNAL CONTROL AS MODERATION Pradasiwi, Arda Walika; Rahayu, Ruci Arizanda; Ramadhani, Novia Eka Putri; Ruma'Isya, Ninik
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.273

Abstract

Objective: This study aims to examine the perceptions of accounting students regarding the effect of adherence to accounting rules, unethical behavior, and individual morality on accounting fraud with internal control as a moderator. Method: The research method used is quantitative with a population of active students of accounting study programs at Muhammadiyah Sidoarjo University. Results: The results showed that the observance of accounting rules had no effect on accounting fraud, unethical behavior and individual morality had a significant effect on accounting fraud, and internal control moderated the relationship between the observance of accounting rules and unethical behavior on accounting fraud. Novelty: This study provides insights into the moderating role of internal control in the relationship between adherence to accounting rules, unethical behavior, and accounting fraud, highlighting the significant impact of individual morality on fraudulent practices.
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 Ernandi, Herman Nihlatul Qudus Sukma Nirwana Rahayu , Ruci Arizanda Ramadhani, Novia Eka Putri Ruci Arizanda Rahayu Ruma'Isya, Ninik