Auditor's Individual Morality In Moderating The Love Of Money And Machiavellian Characteristics Of Accounting Fraud Tendencies

Maria Yessica Halik (Faculty of Economics and Business, Universitas Kristen Indonesia Paulus Makassar, Indonesia)
Johannes Babtista Halik (Johannes Babtista Halik)
Dian Adhesive Fourtuniette Sumanti (Faculty of Economics and Business, Universitas Kristen Indonesia Paulus Makassar, Indonesia)
Stella Nirmala Meylani Mangampa (Faculty of Economics and Business, Universitas Kristen Indonesia Paulus Makassar, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 11 (2024)

A survey conducted by the Association of Certified Fraud Examiners (ACFE) in 2022 revealed 2,448 reported fraud cases across 125 countries, with Indonesia leading the Asia Pacific region at 36 cases. This research aims to analyze the influence of Love of Money and Machiavellian traits on accounting fraud tendencies, with individual morality as a moderating variable. The study, conducted in Makassar City Public Accounting Firms (KAP), involved 65 auditors as respondents. Data were analyzed using Moderated Regression Analysis (MRA). The findings indicate that Love of Money and Machiavellian traits significantly affect accounting fraud tendencies. Furthermore, individual morality moderates the relationship between Love of Money and Machiavellian traits on fraud tendencies. This study is essential due to its focus on understanding behavioral factors that contribute to accounting fraud in Indonesia, a country with significant fraud cases. The contribution of this research lies in providing insights for improving auditing practices by emphasizing the importance of moral values in preventing fraud.