Authors:

Agus Artha Bawa, Gerianta Wirawan Yasa

Abstract:

“The purpose of this study is to obtain evidence between individuals who have an internal locus of control and external locus of control to commit fraud, in both with or without the authority of superiors to commint fraud and using experiment 2x2 factorial design to prove those objectives. The population in this study are Pejabat Pelaksana Teknis Kegiatan (PPTK) on Tabanan Regency Government. This study indicate, that the condition there were authority delegated from superior to commit fraud, tend to influence individual to act unethically. It also shows, that relation between the authority of superior to fraud becomes higher in individuals who have external locus of control with authority of superiors to commint fraud condition and relation between the authority of superior to fraud becomes lower in individuals with internal locus of control, when there is no authority of superiors to commint fraud condition.”

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PDF:

https://jurnal.harianregional.com/eeb/full-16394

Published

2016-06-01

How To Cite

BAWA, Agus Artha; YASA, Gerianta Wirawan. EFEK MODERASI LOCUS OF CONTROL PADA HUBUNGAN OTORITAS ATASAN DAN KECURANGAN AKUNTANSI.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], june 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/16394. Date accessed: 08 Jul. 2024.

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Issue

VOLUME.05.NO.05.TAHUN 2016

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License