The influence of competence, management control and the application of professional ethics on the tendency of fraud and accountant performance (the implementation of contingency control theory & theory of planned behavior)

Abstract

The purpose of this study is to analyze the impact of accountants' abilities, business control, and the application of professional ethics on fraud trends and performance. This research is a descriptive qualitative research using data collection methods, especially literature review by tracing textual sources and library materials made in previous studies. Rather than testing hypotheses, the research method clarifies phenomena by analyzing aspects related to them, evaluating them based on the questions raised, and drawing conclusions. The results of this study indicate that competence and management control have an important influence on managing accountants' performance and in turn on fraud, in order to achieve organizational goals through the introduction of a code of ethics that has a positive impact on accountants' performance. shows that opportunities to act are reduced. can be minimized.