Pengaruh Bystander Effect, Whistleblowing, Locus of Control Eksternal dan Moralitas Individu terhadap Terjadinya Kecurangan Laporan Keuangan

Hayatun Nufus, Nayang Helmayunita
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Abstract

This study aims to analyze the effect of the bystander effect, whistleblowing, external locus of control and individual morality on the occurrence of financial statement fraud. This research is a quantitative research. The number of samples was determined using the slovin formula. The samples in this study were undergraduate accounting students class of 2018 at Universitas Negeri Padang, Universitas Andalas, Universitas Putra Indonesia and Universitas Bung Hatta. The data collection method used a questionnaire distributed through google form. The hypothesis in this study was tasted using multiple linear regression analysis with IBM SPSS 25. The results show that bystander effect has a significant effect on the occurrence financial statement fraud. Meanwhile, whistleblowing, external locus of control and individual morality have no effect on the occurrence of financial statement fraud.
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外部影响、惠斯勒吹口哨、外部控制和个人道德的影响……对伪造的财务报表的影响
本研究旨在分析旁观者效应、举报行为、外部控制点和个人道德对财务报表舞弊发生的影响。本研究为定量研究。使用slovin公式确定样品数量。本研究的样本是内巴东大学、安达拉大学、印尼博特拉大学和邦哈达大学2018届本科会计系学生。数据收集方法为通过google表格发放问卷。采用IBM SPSS 25对本研究的假设进行多元线性回归分析。研究结果表明,旁观者效应对财务报表舞弊的发生有显著影响。同时,举报、外部控制点和个人道德对财务报表舞弊的发生没有影响。
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