E-JURNAL AKUNTANSI
Vol 32 No 7 (2022)

Budaya Catur Purusa Artha Memoderasi Love of Money dan Sifat Machiavellian, Terhadap Indikasi Fraud

Komang Risa Rahayu Ningsih (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Ketut Budiartha (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Ketut Sujana (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Nyoman Wijana Asmara Putra (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Jul 2022

Abstract

This study aims to analyze the effect of Love of money and Machiavellian nature on indications of fraud, as well as to test whether the Catur Purusa Artha culture is able to weaken this influence. The research was conducted on GSM BUMDes spread across Buleleng Regency with a total sample of 95 respondents who were analyzed by SEM PLS 3.0. The results showed that love of money and machiavellian nature had a positive effect on indications of fraud. This means that the higher the love of money owned by BUMDes managers, the higher the tendency to indicate fraud. The Catur Purusa Artha culture is able to weaken the influence of love of money on indications of fraud. Which means that the attitude of Love of money accompanied by the practice of good values ??of Catur Purusa Artha can reduce the negative influence of the attitude of Love of money on indications of fraud. Meanwhile, the Catur Purusa Artha culture does not moderate the Machiavellian influence on indications of fraud. This means that Catur Purusa Artha does not have an impact on the Machiavellian influence on indications of fraud. Keywords: Love of Money; Machiavellian; Catur Purusa Artha Culture; Fraud.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...