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EFEK MODERASI LOCUS OF CONTROL PADA HUBUNGAN OTORITAS ATASAN DAN KECURANGAN AKUNTANSI

E-Jurnal Ekonomi dan Bisnis

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Title EFEK MODERASI LOCUS OF CONTROL PADA HUBUNGAN OTORITAS ATASAN DAN KECURANGAN AKUNTANSI
THE MODERATING EFFECT OF LOCUS OF CONTROL ON THE AUTHORITY OF SUPERIOR AND FRAUD
 
Creator Bawa, Agus Artha
Yasa, Gerianta Wirawan
 
Subject Fraud, Authority Superior, Locus of Control
Fraud, Authority Superior, Locus of Control
 
Description The purpose of this study is to obtain evidence between individuals who have an internal locus of control and external locus of control to commit fraud, in both with or without the authority of superiors to commint fraud and using experiment 2x2 factorial design to prove those objectives. The population in this study are Pejabat Pelaksana Teknis Kegiatan (PPTK) on Tabanan Regency Government. This study indicate, that the condition there were authority  delegated from superior to commit fraud, tend to influence individual to act unethically. It also shows, that relation between the authority of superior to fraud becomes higher in individuals who have external locus of control with  authority of superiors to commint fraud condition and relation between the authority of superior to fraud becomes lower in individuals with internal locus of control, when there is no authority of superiors to commint fraud condition.
The purpose of this study is to obtain evidence between individuals who have an internal locus of control and external locus of control to commit fraud, in both with or without the authority of superiors to commint fraud and using experiment 2x2 factorial design to prove those objectives. The population in this study are Pejabat Pelaksana Teknis Kegiatan (PPTK) on Tabanan Regency Government. This study indicate, that the condition there were authority  delegated from superior to commit fraud, tend to influence individual to act unethically. It also shows, that relation between the authority of superior to fraud becomes higher in individuals who have external locus of control with  authority of superiors to commint fraud condition and relation between the authority of superior to fraud becomes lower in individuals with internal locus of control, when there is no authority of superiors to commint fraud condition.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2016-06-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/16394
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.05.TAHUN 2016
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/16394/13891