Research Article
Non-ethical Behaviour Mediates Relationship of Rules Obedience, Management Morality, and Effectiveness of Internal Monitoring System towards Accounting Fraud Tendency
@INPROCEEDINGS{10.4108/eai.12-11-2018.2288826, author={Muhammad Yamin Noch and Victor Pattiasina and Yohanes Cores Seralurin and Fighty Elia Ratag}, title={Non-ethical Behaviour Mediates Relationship of Rules Obedience, Management Morality, and Effectiveness of Internal Monitoring System towards Accounting Fraud Tendency}, proceedings={Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia}, publisher={EAI}, proceedings_a={ICOFEB}, year={2019}, month={10}, keywords={rules obedience management morality internal monitoring system (ims) ims effectiveness non-ethical behaviour accounting fraud tendency fraud}, doi={10.4108/eai.12-11-2018.2288826} }- Muhammad Yamin Noch
Victor Pattiasina
Yohanes Cores Seralurin
Fighty Elia Ratag
Year: 2019
Non-ethical Behaviour Mediates Relationship of Rules Obedience, Management Morality, and Effectiveness of Internal Monitoring System towards Accounting Fraud Tendency
ICOFEB
EAI
DOI: 10.4108/eai.12-11-2018.2288826
Abstract
This research was conducted to examine impact of rules obedience, management morality, and effectiveness of internal controls, towards Accounting Fraud Tendency, which mediated by unethical behaviour in Regional Devices Organization (RDO) at Keerom regency, Papua. Data was obtained through questionnaire and was analysed using path analysis through the assistance of SPPS computer program version 23.0. The results showed that obedience towards accounting rules and management morality has got positive and significant impact towards accounting fraud tendency. The effectiveness of internal management system has got positive impact, but not significant, towards accounting fraud tendency. The impact of non-ethical behaviour as intervening between management morality and accounting fraud tendency was not dominant. In other side, non-ethical behaviour, as intervening between accounting obedience and effectiveness of internal management system, towards accounting fraud tendency, has not got dominant impact.