Pengaruh Locus Of Control Terhadap Tindakan Kecurangan Dalam Pengadaan Barang Dan Jasa Di Bawah Tekanan Ketaatan

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Published: Jan 14, 2021
DOI: https://doi.org/10.24853/jago.1.2.67-78
Keywords:
Locus of control obedience pressure procurement of goods/services.

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Eva Herianti
Universitas Muhammadiyah jakarta

Abstract

This study to examine and analyze the effect of locus of control on fraudulent procurement of goods/services in conditions of obedience pressure. The experimental method used by researchers with participants is the Accounting Student, University of Muhammadiyah Jakarta. The type of data analysis used Two-Way Anova and One-Way Anova. The findings show that locus of control affects the occurrence of fraudulent procurement of goods/services in conditions of obedience pressure, in conditions of obedience pressure, external locus of control affects the occurrence of fraudulent procurement of goods/services compared to internal locus of control, and external locus of control affects the occurrence of fraudulent procurement of goods/services in a condition where there is obediece pressure compared to the absence of obedience pressure. 

Article Details

Issue
Vol. 1 No. 2 (2021): Jurnal Akuntansi dan Governance
Section
Articles

Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Author Biography

Eva Herianti, Universitas Muhammadiyah jakarta

Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah jakarta

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