Authors:Muhammad Yamin Noch[1]; Victor Pattiasina[2]; Yohanes Cores Seralurin[3]; Fighty Elia Ratag[4]

Year: 2019, Volume 28 No. 3
Pages: 129-139


This research was conducted to examine impact of rules obedience, management morality, and effectiveness of internal controls, towards Accounting Fraud Tendency, which mediated by unethical behavior in Regional Devices Organization (RDO) at Keerom regency, Papua. Data was obtained through questionnaire. The questionnaire data itself was obtained from all staffs and accounting chiefs in RDO of Keerom regency. From 104 distributed questionnaires, there were only 98 questionnaires that could be received back. Next, from the 98 questionnaires, there were only 85 could be processed as data. Data was analyzed using path analysis through the assistance of SPPS computer program version 23.0. The results showed that obedience towards accounting rules and management morality has got positive and significant impact towards accounting fraud tendency. The effectiveness of internal management system has got positive impact, but not significant, towards accounting fraud tendency. The impact of non-ethical behavior as intervening between management morality and accounting fraud tendency was not dominant. In other side, non-ethical behavior, as intervening between accounting obedience and effectiveness of internal management system, towards accounting fraud tendency, has not got dominant impact.

 Keywords: Rules Obedience; Management Morality; Internal Monitoring System (IMS); IMS Effectiveness; Non ethical Behavior, Accounting Fraud Tendency; Fraud

 JEL Classifications: K2, M4, P3