ANALISIS FAKTOR YANG MEMENGARUHI NIAT PRAKTISI AKUNTANSI MELAKUKAN KECURANGAN LAPORAN KEUANGAN

Nila Hanik Atun Ni’mah, NIM.: 19108040058 (2023) ANALISIS FAKTOR YANG MEMENGARUHI NIAT PRAKTISI AKUNTANSI MELAKUKAN KECURANGAN LAPORAN KEUANGAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the factors that influence the intention of accounting practitioners to commit financial statement fraud. This type of research is quantitative research. The population used is a company accountant residing in Yogyakarta. The sampling technique in this study used a purposive sampling method using a sample of 110 accountants in Yogyakarta. Testing the research hypothesis was carried out using the Partial Least Square (PLS) based Structural Equation Model (SEM) approach. data analysis adopted the SmartPLS application version 3.0. The results of this study state that capability and arrogance have a significant positive effect on the intention to commit fraud. Opportunity have a significant negative effect on the intention to commit fraud. Meanwhile, pressure, rationalization and collusion have no effect on the intention to commit fraud

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