The Effect of Accounting Information Systems Performance and Unthetic Behavior on Accounting Fraud
Meiryani1, Fernando2, Azhar Susanto3, Dezie Leonarda Warganegara4
1Meiryani*, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480.
2Fernando, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480.
3Azhar Susanto, Accounting Department, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia.
4Dezie Leonarda Warganegara, Accounting and finance Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480.
Manuscript received on 7 August 2019. | Revised Manuscript received on 16 August 2019. | Manuscript published on 30 September 2019. | PP: 2718-2725| Volume-8 Issue-3 September 2019 | Retrieval Number: C4966098319/2019©BEIESP | DOI: 10.35940/ijrte.C4966.098319
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The study aims to examine the performance influences of accounting information systems and unethical behavior against the trend of accounting fraud. Sample selection using the Purposive sampling method. Data collection is carried out by the dissemination of the questionnaire distributed to employees working at PT. Bank Central Asia, TBK. The data analysis method used is a double linear regression analysis using SPSS version 25 software, with Test hypothesis of T statistical tests and statistical test F. Results of partial testing, the performance of accounting information systems significantly and negatively affects the trend of accounting fraud. While unethical behavior has no significant effect on the trend of accounting fraud. Simultaneous testing results showed that the system performance of accounting information, and the unethical behavior of a joint tendencies to accounting fraud.
Keywords: Accounting Information System, Performance, Unethical Behaviour, Accounting Fraud.
Scope of the Article: Authentication, Authorization, Accounting