Proceedings of the 3rd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2021)

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Theory of Planned Behavior for Predicting Fraudulent Financial Reporting Intentions

Authors
Yuniarwati Yuniarwati1, *, I Cenik Ardana1, Sofia Prima Dewi1
1Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
*Corresponding author. Email: yuniarwati@fe.untar.ac.id
Corresponding Author
Yuniarwati Yuniarwati
Available Online 21 April 2022.
DOI
10.2991/assehr.k.220404.083How to use a DOI?
Keywords
Intention of cheating financial reporting; attitudes; subjective norms; perceived behavioral control
Abstract

The purpose of this study was to obtain empirical evidence regarding the influence of attitudes, subjective norms, and perceived behavioral controls on the intention of fraudulent financial reporting. Today, publishing fraudulent financial reports by corporate management is increasingly common. The behavior of corporate management in issuing fraudulent financial statements is only possible if supported by accountants. Therefore, the role of accountants is very significant in determining the quality of financial statements. Factors that can be used to predict the intentions and behavior of accountants in participating in compiling fraudulent financial statements include attitudes, subjective norms, and perceived behavioral control. The population in this study were 50 public company accountants. This research data was obtained from questionnaires directly to respondents or via email. Non-random samples were chosen by convenience. The results showed that attitudes and subjective norms had a positive and significant effect on fraudulent financial reporting intentions while perceived behavioral controls were positively correlated with intentions of fraudulent financial reporting but did not significantly influence fraudulent financial reporting intentions.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

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Volume Title
Proceedings of the 3rd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
21 April 2022
ISBN
978-94-6239-567-1
ISSN
2352-5398
DOI
10.2991/assehr.k.220404.083How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Cite this article

risenwbib
TY  - CONF
AU  - Yuniarwati Yuniarwati
AU  - I Cenik Ardana
AU  - Sofia Prima Dewi
PY  - 2022
DA  - 2022/04/21
TI  - Theory of Planned Behavior for Predicting Fraudulent Financial Reporting Intentions
BT  - Proceedings of the 3rd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2021)
PB  - Atlantis Press
SP  - 529
EP  - 537
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220404.083
DO  - 10.2991/assehr.k.220404.083
ID  - Yuniarwati2022
ER  -