Kecurangan Akuntansi Memediasi Pengaruh Sifat Machiavellian Pada Persepsi Creative Accounting

Authors

  • I Gusti Ayu Dhira Yoseva Prajnananira Universitas Pembangunan Nasional Veteran Jawa Timur
  • Endah Susilowati Universitas Pembangunan Nasional Veteran Jawa Timur

DOI:

https://doi.org/10.32662/gaj.v6i2.3129

Keywords:

Sifat Machiavvellian, Kecurangan Akuntansi, Persepsi Creative Accounting

Abstract

This research aims to investigate how accounting fraud mediates Machiavellian traits on the perception of creative accounting and the relationships among the variables. The data used is primary data obtained from questionnaires and processed using SmartPLS 4.0. The research results indicate that Machiavellian traits influence accounting fraud and the perception of creative accounting. Accounting fraud also affects the perception of creative accounting. Therefore, it can be said that accounting fraud serves as a mediator in moderating the influence of Machiavellian traits on the perception of creative accounting. The implication of this study is the enhancement of students' ethics by strengthening business ethics education.

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Published

2023-10-12

How to Cite

Prajnananira, I. G. A. D. Y., & Susilowati, E. (2023). Kecurangan Akuntansi Memediasi Pengaruh Sifat Machiavellian Pada Persepsi Creative Accounting. Gorontalo Accounting Journal, 6(2), 300–308. https://doi.org/10.32662/gaj.v6i2.3129

Issue

Volume 6 Nomor 2 October 2023

Section

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