Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia

Research Article

Non-ethical Behaviour Mediates Relationship of Rules Obedience, Management Morality, and Effectiveness of Internal Monitoring System towards Accounting Fraud Tendency

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  • @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
Muhammad Yamin Noch1,*, Victor Pattiasina1, Yohanes Cores Seralurin1, Fighty Elia Ratag1
  • 1: YAPIS Papua University, Dr. Samratulangi Street No. 11 Mandala North Jayapura Indonesia
*Contact email: abienoch12@gmail.com

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.