Yunus, Rizka Faluvi Asnaini (2015) Perbedaan Persepsi Mahasiswa Akuntansi Di Stie Perbanas Surabaya Terhadap Fraud Dengan Pendekatan The New Fraudtriangle Model. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Fraud is an unlawful behavior with the intention and desire. As an accountant candidate, the college students should understand the importance of accountant ethics to avoid fraud behavior. Therefore, this study attempts to find out whether there are differences of students’ perception towards fraud based on their GPA and gender. This study is a quantities research using the primary data collected by means of questionnaires as a research instrument. The sample was taken from STIE Perbanas Surabaya’s students that have taken or at the present study; they were studying Business Ethics and Accountant Profession. The analysis was done by using Mann Whitney U-Test in SPSS 22 for Windows as the test tool. The test result shows that there is no difference between male and female students’ perception towards fraud by using The New Fraud Triangle Model approach in Motivation, Opportunity, Personal Integrity and Fraudster Capability factors. Besides, there is no difference of their perception towards fraud in students whose GPA which is either higher or less than 3.00 by using The New Fraud Triangle Model approach. Thus, there are no differences in terms of Motivation, Opportunity, Personal Integrity, and Fraudster Capability. Key words: accounting students’ perception, fraud, using the New Fraud Triangle Fraud Model
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Magang Magang |
| Date Deposited: | 12 Nov 2019 02:29 |
| Last Modified: | 12 Nov 2019 02:29 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4366 |
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