Research Article

The Influence of Business Ethics and Accountant Ethics on Fraud: Empirical Study of Scrap Companies in Cikarang

Authors

  • Rini Maisyarah Faculty of Economics and Business, Department of Masters in Accounting, Universitas Mercubuana, Indonesia
  • Adli Adli Faculty of Economics and Business, Department of Masters in Accounting, Universitas Mercubuana, Indonesia

Abstract

This tax avoidance effort is a form of fraud. Fraud is an action that is intentionally carried out with the aim of personal or group interests so that certain parties will lose. By the translation of the Indonesian Institute of Certified Public Accountants, Fraud is an act carried out by individuals or intentionally by a responsible party or management of a third party, employee, or governance deceptive to obtain an advantage by violating the law or unfairly. Several factors encourage fraud, including economic, emotional, or value pressures. Then, there are opportunities due to weak control or abuse of authority. Then Rationalization or looking for justification for the occurrence of fraud. There are also individual factors related to a person's morale, namely Need (Need) and greed (greed) which are related to the needs and views of officials/employees related to company assets. Also, honest people can cheat with the pressure they face at work.

Article information

Journal

Journal of Business and Management Studies

Volume (Issue)

4 (3)

Pages

11-27

Published

2022-06-27

How to Cite

Maisyarah, R., & Adli, A. (2022). The Influence of Business Ethics and Accountant Ethics on Fraud: Empirical Study of Scrap Companies in Cikarang. Journal of Business and Management Studies, 4(3), 11–27. https://doi.org/10.32996/jbms.2022.4.3.2

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Keywords:

Business Ethics, Accountant Ethics, Fraud