Ghofirin, Mohammad and Algristian, Hafid (2020) Predicting the Rationalization Factor that works on Accounting Fraud at Microfinance Institution. Kresna Social Science and Humanities Research, 1. pp. 1-9. ISSN 2774-3918
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Abstract
ICSC (Indonesian Civil Servant Cooperative) is a microfinance institution that has been instrumental in realizing the welfare of households. ICSC has also grown in membership and wealth. The fraud risk is also a challenge for their efforts that are not yet fully with digital accounting technology. There are three factors of fraud according to triangle fraud theory, namely: pressure, opportunity, and rationalization. Among them, rationalization is the most important factor according to some empirical studies. The study aims to confirm the rationalization factor by investigating the relationship of ethical attitudes and personalities with accounting fraud. This explanative research took the Chief Financial Officer (CFO) of ICSC as samples by purposive sampling technique. Data collected through questionnaires are processed with multiple regression analysis techniques. The results of data processing show that significance value 0.814 > 0.05; which means that simultaneous ethical and personality attitudes had no significant effect on accounting fraud.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | accounting fraud ethical attitude personality microfinance institution |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Faculty of Economics and Business > Program Study of Management |
| Depositing User: | Mr. . Aji |
| Date Deposited: | 11 Feb 2022 04:32 |
| Last Modified: | 21 Jul 2022 02:15 |
| URI: | http://repository.unusa.ac.id/id/eprint/8550 |
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