THE URGENCY OF RATIONALIZATION FOR UNETHICAL BEHAVIOR AND ACCOUNTING FRAUD

Adi Faisal Aksa · Bambang Setyobudi Irianto · Icuk Rangga Bawono

6 citations0/0 files storedJurnal Akuntansi Multiparadigma

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Ethics in Business and Education Accounting and Financial Management Financial Literacy and Behavior

Abstract

Abstrak: Urgensi Rasionalisasi bagi Perilaku Tidak Etis dan Kecurangan Akuntansi. Penelitian ini mencoba untuk mengetahui dampak rasionalisasi bagi perilaku tidak etis dan kecurangan akuntansi. Penelitian ini menggunakan metode analisis regresi dengan sejumlah pegawai negeri sipil sebagai sampel. Penelitian ini menemukan bahwa orang yang sering berperilaku tidak etis selalu melakukan kecenderungan kecurangan dengan mencari pembenaran atau melakukan rasionalisasi atas tindakan yang dilakukan. Hal ini dapat dicegah dengan penghindaran penyalahgunaan kekuasaan atau sumber daya. Selain, itu, setiap individu sebisa mungkin dihindarkan dari rasa kecewa dan konspirator kecurangan akuntansi. Abstract: The Urgency of Rationalization for Unethical Behaviour and Accounting Fraud. This study tried to determine the impact of rationalization on unethical behaviour and accounting fraud. This study used a regression analysis method with a number of civil servants as a sample. This study found that people who often behave unethically always tend to cheat by seeking justification or rationalizing their action. This could be prevented by avoiding misuse of power or resources. Apart from that, every individual should be avoided as much as possible from feeling disappointed and conspirators of accounting fraud.

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References

2016Corruption culture and corporate misconduct 2012Conversations with inmate accountants: Motivation, opportunity and the fraud triangle 2014Accounting fraud, auditing, and the role of government sanctions in China 2015Challenges to the fraud triangle: Questions on its usefulness 2019Politically connected independent directors and corporate fraud in China 2018Does mutual fund investment influence accounting fraud?2018The economic consequences of financial fraud: evidence from the product market in China 2018Pentingkah Nilai Religiusitas dan Budaya Organisasi untuk Mengurangi Kecurangan?

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2022Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan?

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