The effect of accounting information systems performance and unthetic behavior on accounting fraud

Abstract

The study aims to examine the performance influences of accounting information systems and unethical behavior against the trend of accounting fraud. Sample selection using the Purposive sampling method. Data collection is carried out by the dissemination of the questionnaire distributed to employees working at PT. Bank Central Asia, TBK. The data analysis method used is a double linear regression analysis using SPSS version 25 software, with Test hypothesis of T statistical tests and statistical test F. Results of partial testing, the performance of accounting information systems significantly and negatively affects the trend of accounting fraud. While unethical behavior has no significant effect on the trend of accounting fraud. Simultaneous testing results showed that the system performance of accounting information, and the unethical behavior of a joint tendencies to accounting fraud.