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All Journal Universal Business and Management Review
Christina Santoso
Faculty of Economics and Business, University 17 Agustus 1945 Semarang, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinants of Accounting Fraud Propensity at PT. Sumber Pelita Utama Christina Santoso; Karsiat Karsiat
Universal Business and Management Review Vol 1 No 1 (2024): June 2024 : Universal Business and Management Review
Publisher : Faculty of Economics and Business, Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/86sncf87

Abstract

This study aims to examine the effect of accounting information systems, emotional intelligence, work ethics, and superiors' support on the tendency of accounting fraud at PT. Sumber Pelita Utama. The population in this study were employees of PT. Sumber Pelita Utama involved in using the budget, amounting to 41 people. As for the samples in this study are all of the population using the census method because the population is very small. The research was conducted in February 2021, the data were collected using a questionnaire, while the data analysis technique of this study was multiple linear regression analysis. The results of this study indicate that accounting information systems, emotional intelligence, work ethics, and superiors' support have a significant negative effect on the tendency of accounting fraud.
Co-Authors Karsiat Karsiat