Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.

ISSN No: 2462-1978

eISSN No:: 2462-2117

EFFECT OF INTERNAL CONTROL, COMPLIANCE WITH

ACCOUNTING RULES AND TRENDS NOT CHEATING ON
ETHICAL BEHAVIOR

SUFIATI
YUSUF MARWAH
SITE Bongaya, Makassar

ABSTRACT

This study has analyzed the influence of internal control and

compliance to fraud (fraud). This study used quantitative method by
means of multiple regression analysis with results internal control study
and observance of accounting rules, partially negative influence on
unethical behavior. The tendency of cheating has positive effect on
unethical behavior viz.,that the higher the internal control, adherence to
accounting rules, and the tendency of cheating, then it will affect the
behavior unethical. The phenomenon of the fraud committed by
PT. Kimia Farma and auditor who is competent due to the lack of
internal controls are weak and less abide by the rules set

Keywords: Internal Control, Accounting Rules, Ethical Behavior,

Compliance

INTRODUCTION

Internal controls are used to provide protection for the entity against
human weakness that allows reducing errors and actions that are not in
accordance with the rules. Therefore, companies need effective internal
controls so that all employees can work and act in accordance with the
applicable rules or behave ethically (Baridwan, 2005: 267). In addition,
factors that could affect the ethical behavior of employees is obedience
to the rule. If an entity's internal control is weak then the likelihood of
errors and fraud is very large. Conversely, if a strong internal control,
the risk of error and fraud could be minimized. If errors and fraud still
occurs, can be detected quickly and can immediately take action - the
necessary corrective action. (Theodorus M, 2013.) Based Audit
ISA (International Standards on Auditing), there are rules that the set,

191
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

with which we can see and judge the ethical behavior of employees
who have complied or unethical behavior that violates the rule. (Riahi
& Belkaoui, 2006). The tendency of the accounting fraud has attracted
much media attention and became a prominent issue and an important
player in the eyes of the business world. Fraud (fraud) is defined as any
action, policies and measures, trickery, concealment and disguise undue
intentionally, that in presenting the financial statements and the
management of assets of the organization that lead to the goal of
achieving a profit for himself and make others as parties harmed. (Siti
Thoyibatun, 2009). Work systems that are not transparent (open) are a
golden opportunity for perpetrators of fraud (fraud). Cheating with a
way to get around the system it is possible because the perpetrators are
"insiders" or involves a person who has authority over the system. The
system is not transparent closing the opportunity for many people to
supervise and give input to the running system (Kumaat, 2011: 158)
and unethical behavior.

There are several researchers conducted research on the aforesaid area

and it lead us to get the inconsistencies related to accounting and the
unethical pratices related compelled to take up the topic for research.
(Agoes & Cenik 2009; Adelin and Fauzihardani 2013; Day 2001; Siti
(2009) .

LITERATURE REVIEW

Internal control

According to ISA 315 paragraph 4c in Tuanakotta (2013, based audits

ISA (International Standards on Auditing)), internal control is a process
designed, implemented and studied by TCWG, management and other
employees to provide adequate insurance on the achievement of the
entity's objectives regarding the reliability of reporting finance,
effective and efficient operations, and compliance with legal and
statutory provisions - Section 319 undangan.SA in Mulyadi (2013:
180) consideration of internal control in a financial Statement
Audit paragraph 06 defines internal control as a process that is run by a
board of directors, management and other personnel, designed to
provide reasonable assurance.

192
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

The tendency of cheating

Agency theory

Agent or agency theory is often used to explain the accounting

fraud. Agency theory intended to solve two problems that occur in the
agency relationship. Namely, when the desire or purpose of principal
and agent contrary (conflict of interest), and when the principal found it
difficult to discover what is done by the agent. When the agent and the
principal seeks to maximize the utility of each - each, and have the
desire and motivation are different, then the agent does not always act
according to the desire principals and will act detrimental to the
principal, among others behave unethically and tend to do the
accounting fraud (Wilopo, 2012: 2).

According to Jensen and Meckling (1976) in Sam'ani (2008: 33), states

that the agency theory describes as principal shareholders and
management as an agent. Management is a party contracted by the
shareholders to work in the interests of shareholders. Elsenhardt (1989)
in Sam'ani (2008: 34) classifies three types of assuming human nature
to explain the agency theory, namely: Humans are generally
selfish (self interest) .People has limited thinking about the perception
of the future (bounded rationality ), danManusia always avoid the
risk (risk averse).

Understanding Fraud or Fraud

Act - Act criminal (Michigan Law Review, Chapter 66, section 1529)
states that: cheating is a generic term, and sums up the whole variety of
ways that can be created by human intelligence, which is carried out by
a person for the benefit of others through the presentation is
wrong. There are no definite rules and variables that can be expressed
as a general statement in defining fraud, because it covers a surprise,
deception, trickery, and how - how dishonest that is used to deceive
others. One - the only limitation that define it are things - things that
restrict human dishonesty.

The Institute of Internal Auditors defines cheating in America includes

an irregularity and illegal acts characterized by intentional deception. It

193
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

can be done for the benefit and or damages the organization by people
outside or inside the organization (Karni, 2000: 34). According to
Alison (2006) in an article entitled Fraud Auditing defines fraud (fraud)
as a form of fraud is deliberate to do that cause harm.

Fraud Triangle Theory

Fraud Triangle Theory is an idea as to the cause of fraud raised by

Donald R. Cressey (1953). This theory explains the three factors behind
the occurrence of fraud. These three factors are as follows:

Pressure (pressure)

Pressure can make a person commit fraud. Pressure can come from
various aspects, such as economic demands or even lifestyle. Pressure
is most often the cause of the fraud is that the pressure of the demands
or needs of the economy. Urgent economic needs that often causes a
person to act fraudulently in order to meet these needs.

Opportunity (Opportunity)

Among the three factors causing fraud by fraud triangle

theory (pressure, opportunity, rationalization), chances are the factors
that most underlying fraud.

Unethical Behavior:

Unethical behavior is behavior by a large number of people regarded as

reprehensible and outside the tolerance limits. (Agoes & Cenik 2009)

Causes of Unethical Behavior

Arens and Loebbecke (1997: 75) states that there are two main factors
that may cause people to behave unethically. According to Arens and
Loebbecke (1997: 75) rationalization include three of the following:

1. Everyone also do (unethical) the same.

2. If an act does not violate the law means the act does not
violate ethics.

194
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

Formulation of the problem

1. How to influence internal control over unethical

behavior?
2. How to influence adherence to accounting rules against
unethical behavior?
3. How do the cheating tendency towards unethical
behavior?
4. How to influence internal control, adherence to
accounting rules and the tendency of cheating against
unethical behavior?

Research purposes

1. To know the influence internal control against unethical

behavior.
2. To determine the effect of adherence to set up an
accounting against unethical behavior.
3. To determine the effect tendency of cheating against
unethical behavior.
4. To determine the effect of internal control, adherence to
accounting rules and the tendency of cheating against
unethical behavior.

Conceptual framework

Logical relationships between variables - variables in this study will be

described and visualized in sub - this framework. In the Pharmaceutical
Industry should improve internal controls and comply with the rules or
standards established in order to avoid unethical behavior
(cheating). According to IAI their strong internal control and
compliance with accounting rules may give the achievement of these
three groups namely the reliability of financial reporting, effectiveness
and efficiency of operations and compliance with applicable laws and
regulations. Based on research - previous research, there are still plenty
of Pharmacy Industry commit fraud (fraud) that harm other
stakeholders. For this study will examine the elements - elements of
Internal Control, Compliance with Accounting Rules and Trends in
Fraud against Unethical Behavior.

195
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

Hypothesis

Based on the problems that have been raised, the authors propose the
following hypothesis:

H 1: Internal controls have a negative effect on unethical

behavior.

H 2: Adherence to the accounting rules had a negative effect on

unethical behavior.

H 3: The tendency of cheating has a positive influence on

unethical behavior.

H 4: Internal control, adherence to accounting rules, and the

tendency of cheating have an influence on unethical
behavior.

RESEARCH METHODS

Research approach

The approach used in this study is a qualitative approach in

quantitative. A qualitative approach is data that can not be measured by
a numerical scale (number) while the quantitative approach is data that
can be measured by a numerical scale (figure). Where a qualitative
approach that can not be processed by SPSS program. So I turned it into
a quantitative approach.

Place and Time

Place of research conducted in Makassar on Pharmaceutical Company.

Time used during the study three months, June to August 2015.

Population and Sample

The population is a group of complete element, which is usually a

person, object, transaction, or event in which we are interested to learn
or become the object of research (Kuncoro, 2006: chapter 3).The

196
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

population used in this study is a pharmaceutical company Makassar

period 2014-2015. Variables - variables that will be measured in this
study associated with attitudes, opinions and perceptions of the type of
scale used is a Likert scale. Likert scale is where respondents stated rate
agreed or disagreed about various statements about the behavior,
objects, people, or events.Usually the proposed scale consists of 5 or 7
points (Kuncoro 2006).

ANALYSIS

According to Patton, 1980 (in Moleong 2002: 103) explains that the
data analysis is the process of arranging the order of the data, organize
them into a pattern, category, and description of the basic unit.

The statistical method used to test the hypothesis is to use multiple

regression with SPSS, after all the data - data in this study collected, the
subsequent data analysis comprising: statistical method used to test the
hypothesis is to use multiple regression SPSS, after all the data
collected in this study, the subsequent data analysis comprising:
measuring a questionnaire which is an indicator of variables or
constructs. A questionnaire is said to be reliable or reliable if someone
answers to questions are consistent over time. (Ghozali, 2006).

Multiple Linear Regression Analysis

Test Multiple Linear Regression Equations

Hypothesis testing is done by using multiple linear regression analysis

aimed to examine the relationship between the effects of one variable
against another.

The model can be described as the following equation:

Y=a+b1x1+x2+b2b3x3+e

Information:
Y: Unethical Behavior
X 1: Internal Control
X 2: Obedience On Accounting Rules

197
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

X 3: Trends in Fraud
A: Constants
bx: Regression coefficients
e: Error

Coefficient Determination Test (Test R 2)

The coefficient of determination (R2) essentially measures how far the

ability of the model to explain variations in the dependent variable. The
coefficient of determination is between zero and one. R2 little value
means the ability of independent variables in explaining the dependent
variable is very limited. A value close to one significant variable - the
independent variable provide almost all the information needed to
predict the variables - the dependent variable (Ghozali, 2009). The data
in this study will be processed using SPSS (Statistical Package for
Social Sciences). The hypothesis of this study was influenced by the
significant value coefficient in question after testing. Conclusion of
hypothesis by the t-test.

RESULTS AND DISCUSSION

Research result

Based on the Decree of the Minister of Health No. 245 / Menkes / SK /

V / 1990 on the Implementation of the Provisions and Procedures
Giving Industrial Business License Pharmaceutical Industry
Pharmaceutical Industry is the Drug and Drug Raw Materials
Industry. The definition of a drug so that preparations or combination
of materials - materials are ready to be used to modify or explore
physiological systems or pathological states for determination of
diagnosis, prevention, cure, rehabilitation, improvement of health and
contraception.

While the definition of medicinal raw materials are good ingredients

nutritious or not nutritious used in drug processing with quality
standards as pharmaceuticals.

198
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

Multiple linear regressions

Multiple linear regression analysis is used to determine the effect of

independent variables on the dependent variable, while the results of
multiple linear regression tests are as follows:

Table 1 Multiple Linear Regression Test Results

unstandardized standardized
Coefficients Coefficients
Model B Std. Error Beta
1 (Constant) 9.573 3.864
Internal control -,
, 067 -, 240
127
Obedience On Accounting -,
, 085 -, 031
Rules 021
The tendency of cheating , 246 , 124 , 247

According to the table above, the results of multiple linear regression

test, it can be made a regression equation as follows:
Y = 9.573 + -0,031X -0,240X 1 + 2 + 3 + e 0,247X
In the regression equation above shows a constant value of 9.573. It
states that if a variable internal control, adherence to accounting rules,
and the tendency of cheating assumed to be 0 (zero), then the unethical
behavior will increase by 9.573 units, or 95.73%. The regression
coefficient on the variable internal control of -0.240 and a negative
sign, it shows that the internal controls have a relationship in the
opposite direction with unethical behavior. This means that if the
internal control variable is incremented by one unit then the variable
unethical behavior will go down by -0.240 units or -24%, with a record
of other variables in the regression variables considered
konstan.Coeficient adherence to accounting rules amounted to -0.031
and is negative, it indicates that adherence to accounting rules have a
relationship in the opposite direction with unethical behavior. This
means that if the variable adherence to accounting rules increased by
one unit then the variable unethical behavior will go down by -0.031

199
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

units or -3.10%, with a record of other variables considered

konstan.Koefisien regression in the variable predisposition fraud
amounting to 0.247. This means that if the variable tendency of fraud
increased by one unit then the variable unethical behavior will increase
by 0.247 units, or 24.70%, with a record of other variables held
constant.

Partial Test (Test T)

T tests were used to determine whether or not the influence of each -
each independent variable on the dependent variable individually tested
at the 0.05 significance level (Ghozali, 2013: 98).
Table 2 Partial Test Results (Test T)

unstandardized standardized
Coefficients Coefficients
Std. Err
Model B or beta t Sig.
1 (Constant) 9.573 3.864 2.478 .016
Internal
-. 127 . 067 -.240 -1.897 . 063
control
Obedience On
Accounting -.021 .085 -.031 -.249 .804
Rules
The tendency
.246 .124 .247 2.376 .708
of cheating
a. Dependent Variable: Unethical Behavior

According to the table 2 above, the results of the partial test (t test) can
be seen in the table above is the value of t with df = n - k - 1 = 64 - 3-1
= 60 then obtained t table in annex is 2.0003. At 4:12 in the above table
can be seen that the internal control variables with the t value is smaller
than t table (- 1.897 <2.0003) and a significant value greater than 0.05
(0.063> 0.05), it can be concluded that the control internal negative
effect partially on unethical behavior. Variable adherence to accounting
rules with the t value is smaller than t table(-0.249 <2.0003) and a
significant value greater than 0.05 (0.804> 0.05), it can be concluded

200
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

that adherence to the negative influence of accounting rules partial

against unethical behavior.And variable tendency of cheating with the
value t is greater than t table (2.376> 2.0003) and a significant value
greater than 0.05 (0.708> 0.05), it can be concluded that the trend of
cheating positive effect on unethical behavior.

Simultaneous Test (Test F)

This test aims to prove whether the variables - independent variables
simultaneously (together - together have an influence on the dependent
variable (Ghozali, 2013: 98).
Table 3 Simultaneous Test Results (Test F)

Sum of mean
Model Squares df Square F Sig.
1 Regression 4,378 3 2189 1216 .012 b
residual 71 981 60 1,200
Total 76 359 63
a. Dependent Variable: Unethical Behavior
b. Predictors: (Constant), Trends Cheating, Obedience On
Accounting Rules, Internal Control

Based on F test can be formulated DF1 = the total number of variables

(bound + free) - and the dependent variable DF2 = number of
respondents - the number of independent variables - the dependent
variable. In this study, DF1 = 4-1 = 3 and DF2 = 64 - 3 - 1 = 60, then f
obtained table in annex is 2.76. In the table 3 above says that the test
results are f F countlarger than F table (1.216 <2.76) and significantly
smaller than the value of 0.05 (0.012 <0.05). Because f count is smaller
than f table and a significance level of less than 0.05, it can be said that
the internal control, adherence to accounting rules, and the tendency of
cheating significant effect simultaneously (together - the same) against
unethical behavior. This demonstrates internal control, adherence to
accounting rules and cheating meminimalisirkan propensity for
unethical behavior.

201
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

Test the coefficient of determination (R2 Test)

According Ghozali (2013: 97) to determine how much the independent
variables can explain the dependent variable, it is necessary to know
the value of the coefficient of determination (Adjusted R-Square). The
test results of determination Adjusted R2:
Table 4 Test Results The coefficient of determination (R 2 test)

Model Summary (b)

Adjusted R Std. Error of the

Model R R Square Square Estimate
1 .757 (a) 573 , 102 1.09530

a Predictors: (Constant), Trends Cheating, Obedience On Accounting

Rules, Internal Control
b Dependent Variable: Unethical Behavior

According to the table above 4 states that the value of the adjusted
coefficient of determination (Adjusted R-Square) is 0.573. This means
that 57.3% of variation of unethical behavior can be explained by
variations in the independent variables (internal control, adherence to
accounting rules, and the tendency of cheating). While the rest (100% -
57.3% = 42.7%) is explained by other variables that are not in this
study.

Interpretation of Results

Effect of internal control partially on unethical behavior

According to the table 1 can be seen that the internal control variables
with the t value is smaller than t table (- 1.897 <2.0003) and a significant
value greater than 0.05 (0.063> 0.05), it can be concluded that the
internal control effect partially negative against unethical behavior. A
negative value indicates that internal controls have a relationship in the
opposite direction with unethical behavior. This proves that the better
internal controls, the lower the unethical behavior. Good internal
control includes organizational structure that separates the
responsibility - functional responsibilities appropriately, bookkeeping

202
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

procedures are both useful to perform accounting controls sufficient to

property, debts, income and expenses, and practices - healthy practice
should be run in the conduct tasks - tasks and functions - the functions
of each part of the organization. Unethical conduct will arise if an
agency's internal control is weak. The results are consistent with the
results of research conducted Vani Adelin and Eka Fauzihardani
(2013), with the title of the study's internal control and compliance of
accounting rules partially negative influence on unethical behavior, and
the tendency of cheating partially positive effect on unethical behavior
in Enterprises State-owned in the city of Padang.

If the good internal controls, then the likelihood of unethical behavior

an minimize. Even if they occur, can be detected quickly and can
immediately take action - the necessary corrective action. (Tuanakotta
Theodorus M, 2013, the Audit Based on ISA (International Standard
on Auditing), Salemba Four, Jakarta.

Influence adherence to accounting rules partially against unethical

behavior.

According to the table 2 can be seen that the variable adherence to

accounting rules with the t value is smaller than t table (-0.249 <2.0003)
and a significant value greater than 0.05 (0.804> 0.05), it can be
concluded that observance the negative effect of accounting rules
partially against unethical behavior. A negative value indicates that
adherence to accounting rules have a relationship in the opposite
direction with unethical behavior. This proves that the better adherence
to accounting rules the lower the unethical behavior.Adherence to the
rules of good accounting can be seen when the presentation of financial
statements in accordance with the procedures and principles and work
rules in accordance with generally accepted accounting principles. If
the financial statements were made without following the generally
accepted accounting rules, the state is expressed as a form of failure
and will cause unethical behavior that can not or difficult to trace
auditor (Thoyibatun, 2009) The results of this study according to
research conducted by Siti Thoyibatun ( 2009), with the title of
Conformity internal control systems, compensation systems, and
compliance with accounting rules are the factors that are effective in
controlling unethical behavior and tendencies of the accounting fraud at

203
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

State Universities (PTN) of East Java which is under the auspices of the
Ministry of National Education and the Ministry of Religious
Affairs.Adherence to the accounting rules will become mandatory for
the company, especially the compilers of financial statements in order
to produce financial statements that are not misleading to the users. The
existence of the rule set will meminimalisirkan unethical behavior
(Ahmed Riahi and Belkaoui, 2006. Theory of Accounting (Accounting
Theory), Book 1: 5, Salemba Four, Jakarta).

Influence tendency partially fraud against unethical behavior

According to the table 3with a value of t is greater than t table (2.376>

2.0003) and a significant value greater than 0.05 (0.708> 0.05), it can
be concluded that the trend of cheating positive effect partially on
unethical behavior , this proves that the higher the tendency of cheating
the higher the unethical behavior. The tendency of cheating result in
misstatements in financial reporting for the removal of intentionally
amounts or disclosures in financial statements and misstatements
arising from the treatment is not appropriate, the assets relating to the
theft of assets resulting financial statements are not presented in
accordance with generally accepted accounting principles in
Indonesia. The results are consistent with research conducted by Vani
Adelin and Eka Fauzihardani (2013), with the title of the study's
internal control and compliance of accounting rules partially negative
influence on unethical behavior, and the tendency of cheating partially
positive effect on unethical behavior in Enterprises State-owned in the
city of Padang. Cheating as a form of intentional behavior that would
benefit the offender and cause harm to others. Pressure, opportunity,
and rationalization will encourage unethical behavior. (Sukrisno Agoes
and I Cenik A. 2009.Business and Professional Ethics, Salemba Four,
Jakarta).

Effect of internal control, adherence to accounting rules, and the

tendency robber simultaneous attack against unethical behavior.

Based on the test results table 4 is f count larger than F table (1.216 <2.76)
and significantly smaller than the value of 0.05 (0.012 <0.05). Because
f count is smaller than f tableand a significance level of less than 0.05, it
can be said that the internal control, adherence to accounting rules, and

204
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

the tendency of cheating significant negative effect simultaneously

(together - the same) against unethical behavior. This proves that the
weak internal control, adherence to accounting rules and trends of
fraud, it will lead to unethical behavior. Internal controls were
inadequate, does not comply with the applicable rules would encourage
unethical behavior and result in losses for the company.

Test the coefficient of determination (R 2)

According to the table 4 states that the value of the adjusted coefficient
of determination (Adjusted R-Square) is 0.573 or 57.3%, which means
that the value being.This means that unethical behavior can be
explained by the variable internal control, adherence to accounting
rules, and the tendency of fraud amounting to 57.3%.

Despite the persistence of the respondents answered in doubt -

doubt. On the internal control variables, there are two statements,
namely:

1. Statement of six "cashiers, accountants, collection,

supervisors and internal auditors keep company secrets".
2. The eighth statement that "cashiers, accountants,
collection, supervisors, and internal auditors comply
with applicable regulations".

In variable adherence to accounting rules are one of the eight

statements that got the answer in doubt - doubt of respondents are:

1. The fourth statement "can not be intimidated by others

and are not subject to pressure exercised by others to
influence the attitudes and work".

In the variable tendency of cheating two of the three statements are

answers doubt - doubt that is:

1. Statement of the "incentives for employees not in

accordance with the work performed, causing fraud".

205
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

2. Statement two "oversight of the work carried out by top

management employee (employer) that is not strictly
would lead to fraud".

In the dependent variable of unethical behavior of two of the three

statements are answers doubt - doubt that is:

1. Statement of the "top management (company) has a

dilemma, which reduce operating costs but should
produce the best quality product that will cause
unethical behavior on the job".
2. Three statements "everyone has a different moral
philosophy (good or bad). Bad moral will cause
unethical behavior ".

CONCLUSION

Based on the background, formulation of the problem, and the results

of the analysis outlined this study can be summarized as follows:
Variable internal control (X 1), adherence to accounting rules (X 2), and
the tendency of cheating (X 3) significant effect simultaneously against
unethical behavior (Y). This shows that the higher the internal control,
adherence to accounting rules, and the tendency of cheating, then it will
affect the behavior unethical. The phenomenon of the fraud committed
by PT. Kimia Farma and auditor who is competent due to the lack of
internal controls are weak and less abide by the rules established in
accordance with the amount being the value of r square. Value r square
that was because there were respondents who answered in doubt -
doubt on the assertion variable internal control (sixth and eighth),
variable declarations, adherence to accounting rules (fourth), variable
declarations, the tendency of cheating (first and second), and the
statement of unethical behavior (first and third).

SUGGESTIONS

The suggestions put forward by the authors on the study are as follows:
For the development of science:

206
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

1. It is suggested to increasingly expand science related

accounting in the field of auditing and professional ethics are
closely related to internal control, adherence to accounting
rules, the tendency of cheating and unethical behavior.
2. Future studies are recommended to measure unethical
behavior not only with variable internal control, adherence to
accounting rules and the tendency of cheating, but coupled
with the factors - other factors that may affect the behavior
unethical.

REFERENCE

Adelin, V. and Fauzihardani, SE. 2013. Effect of Internal Control,

Obedience on Accounting Rules Against Cheating Behavior and
Trends Unethical. WRA, 1 (2).

Agoes, S., & Cenik, I.A. 2009. Business Ethics and Professions ,
Salemba Four, Jakarta.

Alison (2006). Fraud Auditing (Part One of Two Posts).

http://www.reindo.co.id (accedd on 31st November 2015)

Anatut, T.I. (2015). Education Statistics and Quantitative Research

Methods., Madani Malang. ISBN 13: 9786021498798.

Andi, M.M., & Hasan, M. (2009). Research Methods, Praktika Script

Universe (PRASSE), Makassar.

Arens, (2006). 412, Internal Control. In. Anwar Sanusi, (2016).State

Owned Enterprises (SOEs), The Problems and Solutions in
Financial and Asset Management. Scholedge International
Journal of Multidisciplinary & Allied Studies, 3(02), 19-33

Arens, A.A., & Loebbecke, J.K. (1997). Auditing, Book Two,

Translated by Amir Abadi Jusuf, Salemba Four, Jakarta.

Baridwan (2005). Internal Control. Brink's

Modern Internal Auditing.Sixth Edition. John Wiley And Sons,
Inc.

207
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

Cressey, D. R. (1953). Other People’s Money. Montclair, NJ: Patterson

Smith, pp.1-300

Fauzi, M., & Day, G. (2001). Influence Analysis of the Effectiveness of

Internal Control, Compliance Perception Compensation,
Morality Against Unethical Behavior Management and
Accounting Fraud Trend, Journal of Accounting and
Economics.

Imam, G. (2006). Nonparametric Statistics, the Agency Publisher

Diponegoro University, Semarang.

Imam, G. (2013). Applications Multivariate Analysis with SPSS 21, the

Agency Publisher Diponegoro University, Semarang.

James, H. A. (2009). System Information Accounting (Accounting

Information Systems) , Book 1, Salemba Four, Jakarta.

Jonathan E. D., Warren, C.S., & Yachts C. (2009). Introduction to

Accounting Adaptation Indonesia (Principles of Accounting -
Indonesia Adaptation) . Book 1, Salemba Four, Jakarta.

Kumaat, V.G. (2011). System Not Tansparant, Internal Audit.

Erlangga. Jakarta

Mariana, T. (2010). Research Methods, kretakupa, Makassar

Martani, D., Mulyono, & Khairurizka, R. (2009). The effect of

financial ratios, firm size, and cash flow from operating
activities in the interim report to the stock returns. Chinese
Business Review.

Mudrajad, K. (2006). The research methods for business and the

economy , Issue 3, Erland, Jakarta.

Mulyadi, (2013). Auditing . Edn 1, 6, Salemba Four, Jakarta.

Riahi, A. & Belkaoui (2006). Theory of Accounting ( Accounting

Theory ), Book 1: 5, Salemba Four, Jakarta.

208
Qualitative and Quantitative Research Review, Vol.1, Issue 2, 2016.
ISSN No: 2462-1978
eISSN No:: 2462-2117

Sam'ani, (2008). Effects of Good Corporate Governance and

Performance against Financial Leverage On Banking Listed in
Indonesia Stock Exchange Year 2004 - 2007", Thesis Masters in
Management from Diponegoro University in Semarang.

Singgih, S. (2015). Mastering SPSS 22, PT. Gramedia, Jakarta.

Siti, T. (2009). Factors - Factors Influencing Against Unethical

Behavior And Accounting Fraud Trends . Journal of Economics
and Finance.

Sugiyono, (2008). Quantitative Research Methods, Qualitative and R

& D, Alfabeta, Bandung.

Theodorus T.M, (2013). Audit-based ISA (International Standards on

Auditing ), Salemba Four, Jakarta.

Wilopo, (2012). Analysis of Factors - Factors Influencing Against

Fraud Trends in Accounting (Study on Public Company and
SOEs), Journal of Accounting Research Indonesia.

209