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Abstrak (Bhs. Indonesia)

Abtrak (Bhs. Inggris)

The aims of research are to find out the significant effect of love of money as well as self-efficacy on accounting fraud tendency and to find out the significant moderation effect of ethical behavior on the causal relationship between love of money as well as self-efficacy and accounting fraud tendency. This research is conducted at the campus area of Jenderal Soedirman University in Purwokerto city. Target population of this research is postgraduate student of business study program in Jenderal Soedirman University is 70 people. The method of research is survey, with sampling technique used is purposive sampling. Based on the purposive sampling technique, it is obtained the sample size of 33 respondents.  Furthermore, the technique data analyses used in this study are multiple and moderated regression analyses.
T-test results of multiple regression analysis show that the tstatistic value of love of money is greater than the value of ttable and tstatistic value of self-efficacy variable is smaller than the value of -ttable. Furthermore, refers to the t-test result of moderated regression analysis shows that t statistic value of moderation_1 variable is smaller than the value of -t table and t statistic value of moderation_2 variable is greater than the value of t table. Therefore, the first, second, third and fourth hypotheses are accepted.
Based on the result of data analysis, it can be concluded that love of money has a significant effect on accounting fraud tendency, self-efficacy has a significant effect on accounting fraud tendency, ethical behavior moderates the effect of love of money on accounting fraud tendency and so ethical behavior moderates the effect of self-efficacy on accounting fraud tendency.

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