Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Sifat Machiavellian, Pressure, dan Opportunity Terhadap Kecenderungan Kecurangan Akuntansi

Venika Mitha Alfiana (Unknown)
Pahala, Indra (Unknown)
Gurendrawati, Etty (Unknown)



Article Info

Publish Date
31 Jan 2025

Abstract

This study aims to analyze the influence of Machiavellian traits, pressure and opportunities on accounting fraud tendencies (case study of civil servants in DKI Jakarta). Purposive sampling is the sampling strategy used in this study's quantitative methodologies. The respondents used were 88 Civil Servant (PNS) respondents in the finance department at the DKI Jakarta Regional Revenue Agency. Data collection used was through distributing Google Form questionnaires. Data were processed using SPSS software and analyzed using multiple linear regression analysis. The research results study are: (1) There is a siginificant influence between Machiavellian traits on the tendency for accounting fraud, namely 0,001<0,05. (2) There is a siginificant influence between pressure on the tendency for accounting fraud, namely 0,000<0,05. (3) There is a siginificant influence between opportunity on the tendency for accounting fraud, namely 0,002<0,05.

Copyrights © 2025






Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...