Work

Pengaruh Bystander Effect, Gaya Hidup, Moral Individu Terhadap Kecenderungan Kecurangan Akuntansi

Year: 2025

Type: article

Abstract: This study aims to determine and provide empirical evidence regarding the influence of the bystander effect, lifestyle, individual morals, on the tendency of accounting fraud. by selecting the object or place of research in the Wotan Ulumado sub-district, East Flores, East Nusa Tenggara. This study uses a quantitative research method, with a sample of 99 respondents, and the sampling technique used is the sampling technique in this study is probability sampling using simple random sampling stating simple (simple) because the sampling of population members is carried out randomly without considering the existing strata. The results of the study indicate that the bystander effect, lifestyle, individual morals simultaneously influence the tendency of accounting fraud. However, partially individual morals do not affect the tendency of accounting fraud.

Source: Jurnal Nusa Akuntansi

DOI: 10.62237/jna.v2i3.311

Authors: Mariana Fantina Rita, Suciati Muanifah

Institution: Universitas Pamulang

Language: English

Topic: Financial Literacy and Behavior

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4413893075

FWCI:

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