Theory of planned behavior as an antecedent in predicting fraudulent intentions of academic accountants and non-academic accountants

Wafiroh, Novi Lailiyul and Wuryaningsih, Wuryaningsih (2024) Theory of planned behavior as an antecedent in predicting fraudulent intentions of academic accountants and non-academic accountants. Jurnal Akuntansi Aktual, 11 (1). pp. 71-80. ISSN 25801015

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Abstract

Purpose:

Individual behavior is a representation of what is believed. Likewise, an accountant intends to commit financial statement fraud. Related to predicting individual behavior to do or not to do something action can use the Theory of planned behavior (TPB). This research examines three main variables in TPB, attitude, subjective norms, and perceived behavioural control on academic and non-academic accountants' fraud intentions through the Theory of Planned Behavior (TPB) variables.

Method:

This research is quantitative, with primary data obtained from questionnaires sourced from respondents. Respondents were academic and non-academic accountants. The research sample was selected using a purposive sampling method with specific criteria. The partial least squares (PLS) method was used to analyze the data.

Findings:

The findings suggest that attitudes and subjective norms significantly positively affect the intention to commit financial statements fraud in academic and non-academic accountants, while perceived behavioural control does not significantly affect the intention to commit fraud in financial reporting.

Originality/Value :

Research that examines the intentions of academic accountants and non-academic accountants in committing financial statement fraud and studied using the theory of planned behavior is the first to be conducted.

Item Type:	Journal Article
Keywords:	Theory of Planned Behavior; Attitude; Subjective Norms; Perceived Behavioral Control; Fraudulent Intention
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Novi Lailiyul Wafiroh
Date Deposited:	03 Jun 2024 22:59

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