Analysis of the Influence of Obedience to Accounting Rules, Employee Motivation and Management Morality on the Tendency of Accounting Fraud

Luciana Borolla (Faculty of Economics and Business, University of Pattimura, Indonesia)
Fanny Monika Anakotta (Faculty of Economics and Business, University of Pattimura, Indonesia)
Adonia Anita Batkunde (Faculty of Economics and Business, University of Pattimura, Indonesia)

Journal of Economics, Business, and Government Challenges
Vol 4 No 1 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)

This study aims to test empirically the effect of complying with accounting rules, employee motivation and management morality on the tendency of accounting fraud with quantitative research methods. The object is the variable used in the study. The object of this research is the tendency of accounting fraud, obedience to accounting rules, employee motivation and management morality. The data collection technique used is through sending questionnaires to respondents. The data analysis technique used is quantitative data analysis technique using multiple linear regression analysis. The results of this study indicate that compliance with accounting rules and management morality has a significant negative effect on the tendency of accounting fraud, while employee motivation has no significant effect on the tendency of accounting fraud.