E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.05.NO.05.TAHUN 2016

THE MODERATING EFFECT OF LOCUS OF CONTROL ON THE AUTHORITY OF SUPERIOR AND FRAUD

Agus Artha Bawa (Fakultas Ekonomi Universitas Udayana)
Gerianta Wirawan Yasa (Unknown)



Article Info

Publish Date
01 Jun 2016

Abstract

The purpose of this study is to obtain evidence between individuals who have an internal locus of control and external locus of control to commit fraud, in both with or without the authority of superiors to commint fraud and using experiment 2x2 factorial design to prove those objectives. The population in this study are Pejabat Pelaksana Teknis Kegiatan (PPTK) on Tabanan Regency Government. This study indicate, that the condition there were authority  delegated from superior to commit fraud, tend to influence individual to act unethically. It also shows, that relation between the authority of superior to fraud becomes higher in individuals who have external locus of control with  authority of superiors to commint fraud condition and relation between the authority of superior to fraud becomes lower in individuals with internal locus of control, when there is no authority of superiors to commint fraud condition.

Copyrights © 2016






Journal Info

Abbrev

EEB

Publisher

Subject

Economics, Econometrics & Finance Education

Description

E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, ...