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 finds that ethical climate moderates the effect of attitude toward behavior and subjective norms on the  manager’s  intentions  to  commit  fraudulent  financial reporting .  However, ethical  climate in significantly  moderates the effect of perceived behavioral control on the manager’s intentions to commit fraudulent financial
reporting.
---
Original title: Determinan Perilaku Manajer dalam Melakukan Kecurangan Penyajian Laporan Keuangan
Author: Novita Weningtyas Respati, Universitas Lambung Mangkurat Banjarmasin, Indonesia
Presented at the "Simposium Nasional Akuntansi XIV Aceh 2011", Universitas Syah Kuala Banda Aceh.

Popular posts from this blog

A study of drinking water quality of PDAM

-
One of problems faced by community dealing with water services provided by the State-owned Water Company (PDAM) is inadequacy of the services in fulfilling household needs. Customers often complain because this limited volume of water they can use for daily activities, such the research found in a service quality analysis of drinking water provided by PDAM. The study on service quality may have its cornerstones on three main aspects: the quality, quantity, and continuity.  In case of drinking water quality at the observed location, one should relate it to the quality threshold under the Letter of Decree of the Minister of Health Affairs of the Republic of Indonesia, Kepmenkes RI, No.907/MENKES/SK/VII 2002, which has been applicable since July 28, 2002. In addition, there is also another technique of analysis to measure the water quality level by examining water debit, water pressure, and flow continuity. However, to deal with PDAM’s vision and mission, service quality analysis is lik
Read more

Healthcare Waste in the United States Healthcare System

-
How America will pay for healthcare is a subject on the mind of virtually every American today. As Congress determines who will pick up the tab for this important and growing expense, it is worthwhile to take a close look at the cost of healthcare itself. Are there areas where expenses can be cut without undermining the quality of care provided? How prevalent are misuse, overuse, and fraud? This paper tackles the tangled issue of healthcare waste and arrives at some interesting, and perhaps even surprising, conclusions: America’s healthcare system is, indeed, hemorrhaging billions of dollars, and the opportunities to slow the fiscal bleeding are substantial. To organize the evidence supporting claims for the magnitude of waste in the healthcare system,we first suggest a set of categories of waste. For each category, there is a simple definition, a brief description of the examples, and references that allow us to make a reasonable assessment of total annual waste for each category. Ca
Read more

International Forestry LawReducing Emissions from Deforestation and Forest Degradation (REDD) and decentralized forest management

-
Authors: Irawan, S.; Tacconi, L The implementation of a mechanism for Reducing Emissions from Deforestation and Forest Degradation (REDD - plus) will be affected by governance conditions within host countries. The top eight countries, which are responsible for 70 percent of the world's total annual deforestation, have implemented certain forms of decentralization in public administration and forest management. This paper analyzes implications of decentralized forest management for the implementation of REDD. Three possible options for the involvement of local governments in the implementation of REDD are: 1) the central government decides on a national reference level and devolves the implementation to local governments; 2) the central government decides on a national reference level and seeks expressions of interest from local governments to implement REDD in their administrative areas; and 3) the central and local governments decide on a national reference level jointly and loc
Read more