情境压力对会计欺诈的影响是对金钱之爱的审视

G. Pasek
{"title":"情境压力对会计欺诈的影响是对金钱之爱的审视","authors":"G. Pasek","doi":"10.23887/jap.v12i1.34517","DOIUrl":null,"url":null,"abstract":"This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.","PeriodicalId":131339,"journal":{"name":"Jurnal Akuntansi Profesi","volume":"77 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money\",\"authors\":\"G. Pasek\",\"doi\":\"10.23887/jap.v12i1.34517\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.\",\"PeriodicalId\":131339,\"journal\":{\"name\":\"Jurnal Akuntansi Profesi\",\"volume\":\"77 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-06-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi Profesi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.23887/jap.v12i1.34517\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Profesi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.23887/jap.v12i1.34517","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本研究旨在通过控制对金钱的热爱变量,确定情境压力处理组与非情境压力处理组在会计舞弊行为上的差异。本研究为准实验研究,本研究设计只考虑最终分数。使用案例形式的调查问卷收集研究数据。实验结束后对数据进行协方差分析。结果表明,有情境压力组与无情境压力组在会计舞弊行为上存在差异,在控制爱钱变量后,有情境压力组与无情境压力组在会计舞弊行为上也存在差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money
This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信