The Influence of Pressure, Opportunity, Rationalization and Ethical Value on the Accounting Fraud Tendency
Abstrak
The purpose of this study is to prove empirically the influence of pressure, opportunity, rationalization, and ethical value on the tendency of fraudulent accounting employees of accounting and finance companies operating in Surabaya. Pressure, opportunity, rationalization, and ethical values are measured by the Likert scale 1-5. The population used includes accounting and financial employees of companies that operate in Surabaya. Determination of sampling using purposive judgmental sampling method and obtained 74 respondents. This study's analysis technique uses a linear regression method with a confidence level of 5% by using SPSS 25.0. This study proves that the variables of pressure, opportunity, and rationalization have a significant positive effect on the accounting fraud tendency. In contrast, the ethical value variable has a significant negative impact on the preference for accounting fraud. The coefficient of determination with the Adjusted R Square value of 41.1% means that the accounting fraud tendency is explained by the variables of pressure, opportunity, rationalization, and ethical values, while other variables explain the rest.
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