| dc.description.abstract | The accounting fraud is frequent, widespread and familiar in many countries
and organization. It brings a loss to firms and investors. But there is no research trying
to explain factors comprehensively influencing it. The obyectives of the research are to
test and explain the effect of the internal control effectiveness, suitability of reward,
compliance to accounting rules, information asymmetry, management morality toward
unethical behavior and intention to accounting fraud. More particularly, the research
attempts to get the causal relationship between the variables involved. Questionnaire
was used to collect data. The analysis unit was the company. The research population
was 80 companies consisting of manufacture companies in Pasuruan. The research
samples were 38 companies. The research respondents were directors or managers
responsible to prepare financial statements. Structural Equation Modeling was used to
test the hypotesis. The findings of the research showed that internal control
effectiveness, compliance to accounting rules, information asymmetry, and management
morality affected unethical behavior and intention to accounting fraud significantly. But
the research showed that suitability of the reward did not affect management unethical
behavior and intention to accounting fraud. The findings of the study provided an input
to develop comprehensive research about good governance and corruption. It is also
suggested to add more comprehensive research model by adding more variables (e.g.
laws, politics, and social aspects) and to develop the research in government institution
and non profit organization. | en_US |
