EKUITAS (Jurnal Ekonomi dan Keuangan)
Vol 16 No 2 (2012)

INTEGRITY, UNETHICAL BEHAVIOR, AND TENDENCY OF FRAUD

Gugus Irianto (Faculty of Economics & Business, Universitas Brawijaya)
Nurlita Novianti (Faculty of Economics & Business, Universitas Brawijaya)
Kristin Rosalina (Faculty of Economics & Business, Universitas Brawijaya)
Yuki Firmanto (Faculty of Economics & Business, Universitas Brawijaya)



Article Info

Publish Date
13 Sep 2018

Abstract

The purpose of this research is to analyze the influence of integrity, and compensation systems on unethical behavior, and the influence of unethical behavior on tendency of fraud. The sample used in this research is the staff of financial, and procurement divisions of a higher educational institution. The result of the research indicates that integrity has no influence on unethical behavior, whilst compensation systems have an influence on unethical behavior. The other result shows that ethical environment could drive decision based on ethical principles rather than personal interest. In other words, the tendency of fraud may be reduced by the existence of ethical environment. The results of the study may be further interpreted that appropriate system, integrity, and ethical environment are determinant to ethical behavior.

Copyrights © 2012






Journal Info

Abbrev

ekuitas

Publisher

Subject

Economics, Econometrics & Finance

Description

Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, ...