Sikap perilaku, norma subjektif , kendali perilaku persepsian terhadap intensi manajer dalam kecurangan di moderasi locus of control
DOI:
https://doi.org/10.32670/fairvalue.v4i9.1615Keywords:
locus of control, subjective norms, behavioral control, cheatingAbstract
This study aims to analyze the effect of Behavioral Attitudes, Subjective Norms, Perceived
Behavioral Controls on managers' intentions in committing fraudulent financial statement
presentations. Specifically, this study aims to investigate the effect of managers' attitudes,
subjective norms, perceived behavioral control on managers' intentions in committing
fraudulent financial statement presentations, moderated by locus of control within Banks
in Indonesia. This study uses quantitative methods. The subjects of this research are
managers or heads of sections who work at Bank Bank Indonesia. Respondent samples
were taken from 50 conventional and Islamic banks in the city of Semarang. The results
showed that there was an influence of attitude towards behavior, perceived behavioral
control, on managers' intentions in fraudulent financial statement presentations. On the
other hand, the subjective norm variable has no effect on managers' intentions in
fraudulent financial statement presentations. Based on the results of data processing, it
was found that there was no influence of the locus of control variable on the manager's
intention in fraudulent financial statement presentation. Overall, it was found that locus
of control moderated the influence of behavioral attitudes, subjective norms, and
perceived behavioral control on managers' intentions in fraudulent financial statement
presentations.
References
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and
Emerging Technologies, 2(4), 314–324.
Ajzen, I., Fishbein, M., Lohmann, S., & Albarracín, D. (2019). The influence of attitudes on behavior.
The Handbook of Attitudes: Volume 1: Basic Principles, 197–255.
Chen, A., Treviño, L. K., & Humphrey, S. E. (2020). Ethical champions, emotions, framing, and team
ethical decision making. Journal of Applied Psychology, 105(3), 245.
Conner, M. (2020). Theory of planned behavior. In Handbook of sport psychology. Wiley Online
Library.
Ghozali, I. (2016). Aplikasi analisis multivariate dengan program IBM SPSS 23. Badan Penerbit
Universitas Diponegoro.
Gumelar, T. M., & Shauki, E. R. (2020). Pencegahan fraud pada pengelolaan dana organisasi: Perspektif
theory of planed behavior. Jurnal ASET (Akuntansi Riset), 12(1), 176–200.
Latan, H., & Temalagi, S. (2013). Analisis multivariate teknik dan aplikasi menggunakan program IBM
SPSS 20.0. Bandung: Alfabeta, 146.
Montano, D. E., & Kasprzyk, D. (2015). Theory of reasoned action, theory of planned behavior, and
the integrated behavioral model. Health Behavior: Theory, Research and Practice, 70(4), 231.
Pitriani, P., Carolina, A., & Nurhayati, C. (2021). Intensi untuk melakukan whistleblowing adanya
indikasi kecurangan oleh perangkat desa. Jurnal Manajemen Stratejik Dan Simulasi Bisnis, 2(1),
–93.
Respati, N. (2014). Pengaruh locus of control terhadap hubungan sikap manajer, norma-norma
subyektif, kendali perilaku persepsian, dan intensi manajer dalam melakukan kecurangan
penyajian laporan keuangan. Jurnal Akuntansi Dan Keuangan Indonesia, 8(2), 123–140.
Rusmana, O., & Tanjung, H. (2020). Identifikasi kecurangan laporan keuangan dengan fraud pentagon
studi empiris BUMN terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi, Bisnis, Dan Akuntansi,
(4).
Stocks, A., April, K. A., & Lynton, N. (2012). Locus of control and subjective well-being–a crosscultural study. Problems and Perspectives in Management, 10, Iss. 1, 17–25.
Sugiyono. (2015). Metode penelitian kuantitatif kualitatif dan R&D. Alfabeta.
Trompeter, G. M., Carpenter, T. D., Desai, N., Jones, K. L., & Riley Jr, R. A. (2013). A synthesis of
fraud-related research. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 287–321.
Zakaria, H. M., & Nurbaiti, A. (2016). Pengaruh fraud risk factors terhadap pendeteksian kemungkinan
fraudulent financial statement. Accounthink: Journal of Accounting and Finance, 1(01).
