Theory of Planned Behavior for Predicting Fraudulent Financial Reporting Intentions

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.