Determinants of manager behavior in committing fraudulent financial reporting
This research adopts the theory of planned behavior to examine factors affecting the manager’s intention to commit fraudulent financial reporting. The purpose of this research are to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on the manager’s intention to commit fraudulent financial reporting moderated by ethical climate. This research applies a mail survey as data collection method and judgment sampling as sample collection method. Research subjects are accounting and finance managers of manufacture industry in Indonesia. There are 1,700 questioners to be distributed during the research. However, there are only 148 of the 186 returned questioners to be included in the research analysis. The remaining questioners are excluded because of defects (38). The research uses a Structural Equation Model to analyse the hypotheses of the study. Empirical evidence f