PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGARUH PREVENTING DAN NEUTRALIZATION TERHADAP KECENDERUNGAN BERPERILAKU CURANG (STUDI EMPIRIS PADA UNIVERSITAS ISLAM MALANG)

Abstract

ABSTRACT
The purpose of this study is to determine how much effect of preventing
and neutralization to accounting students at University Islam of Malang for
fraudulently behavior. this research uses purposive sampling technique. The
population of this research are accounting students at University Islam of
Malang. The selected sample results based on predetermined criteria are 160
respondents accounting students at University Islam of Malang. An analysis of
data using analysis regression multiple linier method and using SPSS program.
The result of analysis showed that the act of preventing negative and significant to
fraudulently behavior in accounting students at University of Islam Malang.
While for variable neutralization are positive and significant to fraudulently
behavior in accounting students at University of Islam Malang.
Keywords: preventing, neutralization, and fraudulently behavior.