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MENDETEKSI PERILAKU FRAUD LAPORAN KEUANGAN DENGAN THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA INDUSTRI PERBANKAN)

This study aim to examine factors that determined the intention towards fraud in financial statements in banking industry. Based on UU Perbankan No. 10 tahun 1998, banking industry are perceived to be safeguarded from fraud occurrences. On the other side, this study intends to examine the relevance...

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Principais autores: Lienai Christina, Septian Bayu Septian
Format: Artigo
Sprog:Inglês
Udgivet: Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University 2019-07-01
Serier:Jurnal Akuntansi Kontemporer
Fag:
fraud, behavior, auditor, attitude, financial statements
Online adgang:http://journal.wima.ac.id/index.php/JAKO/article/view/2071
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