Surjadi, Samuel Reza and Sari, Martdian Ratna (2024) The Effect of Moral Reasoning, Locus of Control, And Code of Ethics on The Level of Behaviour Rationalizing Fraud Condition. Proceeding of International Conferences The 5 Asia-Pacific Management Research Conference (APMRC) 2024.
![[img]](http://repo.ppm-manajemen.ac.id/style/images/fileicons/text.png) |
Text
The 5th AsiaPacific Management Research Conference APMRC - The Effect of Moral Reasoning Locus of Control And Code of Ethics on The Level of Behaviour Rationalizing Fraud Condition (2024) (2).pdf Download (4MB) |
Abstract
The phenomenon of cheating occurs in college students, whether they become victims or perpetrators of fraud. This research is carried out to test whether the level of rationalization of fraud conditions can be influenced by moral reasoning, locus of control, and a code of ethics. In this research, the grand theory that will be used is the Theory of Reasoned Action to understand the basis of the reason someone takes an action. This quantitative study used the multiple linear regression model method using SPSS with 73 private and public students as the sample of this research. The results of this study show that student moral reasoning and code of ethics do not have a significant effect on the rationalization of fraudulent conditions. However, the results of the study also show that the locus of control has a significant effect on the rationalization of fraud conditions. However, there are weaknesses in this research, such as a lack of samples, a short time, and not measuring the amount of existing rationalization.
| Item Type: | Article |
|---|---|
| Subjects: | D Finance > DD Risk management D Finance > DG Feasibility |
| Divisions: | Program Studi Sarjana > Akuntansi Bisnis |
| Depositing User: | Agus LIM Salim |
| Date Deposited: | 10 Mar 2025 03:34 |
| Last Modified: | 10 Mar 2025 04:33 |
| URI: | http://repo.ppm-manajemen.ac.id/id/eprint/3226 |
Actions (login required)
 |
View Item |
