PENGARUH RELIGIUSITAS DAN RASIONALISASI DALAM MENCEGAH DAN MENDETEKSI KECENDERUNGAN KECURANGAN AKUNTANSI
DOI:
https://doi.org/10.31941/jebi.v15i2.229Abstract
This study focuses on prevention, kareena prevention is preventive measures that need to be done before the fraud occurs and can minimize the risks. This research will discuss about the determinants or fraud prevention measures, in particular the accounting fraud. The variables used in this study is religiosity, rationalization to be tested against the tendency of accounting fraud.
The population in this study were all final year accounting students s1 2012 University of Pekalongan force that has taken 120 semester credit system for the generation of students has undergone a process of learning and has got the maximum benefit from the teaching of accounting. The sample in this study were students s1, 6th semester study program Accounting University of Pekalongan.
Methods of data collection in this study using a survey method. This study uses the path analysis is used to analyze the pattern of relationships between variables in order to determine the influence directly or indirectly the independent variables (exogenous) on the dependent variable (endogenous). Benefits of path analysis is for an explanation of the phenomenon being studied or problems studied. The results of this study indicate that the first hypothesis Religiosity negatively affect acceptable rationalization, the second hypothesis Religiosity negative effect on the tendency of Accounting Fraud acceptable and third hypotheses Religiosity effect on the tendency of Accounting Fraud by Rationalization unacceptable.
Keywords: Religiosity, Rationalization, Accounting Fraud Trends
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