Pengaruh Bystander Effect, Whistleblowing dan Locus of Control Terhadap Kecurangan Akuntansi dengan Love of Money Sebagai Variabel Moderasi

Ningrum, Alia Surya (2024) Pengaruh Bystander Effect, Whistleblowing dan Locus of Control Terhadap Kecurangan Akuntansi dengan Love of Money Sebagai Variabel Moderasi. Moneter : Jurnal Ekonomi dan Keuangan, 2 (4). pp. 109-124. ISSN 3025-4663

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Abstract

This research aims to determine the influence of the bystander effect, whistleblowing and locus of control on accounting fraud with love of money as a moderation variable. The data collection method was carried out using a questionnaire. The research subjects were employees of the Gresik Regency Regional Apparatus Organization (OPD). The total sample processed was 100. The data in this research was obtained using PLS-SEM. The result of this research show that the bystander effect and whistleblowing variables have a positive and significant effect on accounting fraud, while locus of control has a negative and significant effect on accounting fraud. The love of money variable moderates the influence of bystander effects on accounting fraud, but love of moneuy variabel does not moderate the influence of whistleblowing and locus of control on accounting fraud.

Item Type:	Article
Uncontrolled Keywords:	Accounting Fraud, Bystander Effect, Whistleblowing
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Alia Surya Ningrum
Date Deposited:	04 Jun 2025 02:42
Last Modified:	04 Jun 2025 02:42
URI:	http://eprints.umg.ac.id/id/eprint/13802

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