Can Obedience to Accounting Rules Moderate the Effect of Individual Morality, Internal Control and Fraud of Financial Statement?

Khikmah, Siti Noor and Rahayuningsih, Dwi (2021) Can Obedience to Accounting Rules Moderate the Effect of Individual Morality, Internal Control and Fraud of Financial Statement? In: Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia.

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Abstract

The purpose of this study was to examine the relationship between individual morality, internal control and fraud of financial statement with the obedience of accounting rules as a moderating variable. The sampling technique of this study was purposive sampling. This paper uses a Moderated Regrestio

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 14:38
Last Modified: 17 Apr 2026 07:55
URI: http://eprints.eai.eu/id/eprint/35682

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