The purpose of this research is to analyze the influence of integrity, and compensation systems on unethical behavior, and the influence of unethical behavior on tendency of fraud. The sample used in this research is the staff of financial, and procurement divisions of a higher educational institution. The result of the research indicates that integrity has no influence on unethical behavior, whilst compensation systems have an influence on unethical behavior. The other result shows that ethical environment could drive decision based on ethical principles rather than personal interest. In other words, the tendency of fraud may be reduced by the existence of ethical environment. The results of the study may be further interpreted that appropriate system, integrity, and ethical environment are determinant to ethical behavior.

Abstrak: "Kamuflase" dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktik rotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomis auditor pada klien mengakibatkan adanya praktik "kamuflase" dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik "rotasi auditor semu" dan praktik "reinkarnasi" KAP. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract

The objectives of the research is to examine some factors that influence intention of utilization of computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT) framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Furthermore, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.

The purpose of this study is to explain and predict the effect of respondent integrity and religiosity in relation to the possibility of academic fraud, which is mostly done by students. The study was also supposed to look at the effect of gender on students’ academic fraud behavior. This study involved 102 accounting students from public universities in Malang, Indonesia. Researchers used survey methods to collect data, and data were analyzed by SPSS software using multiple linear regression and moderated regression analysis. The findings of this study indicate that a lack of integrity and religion has a negative impact on the likelihood of academic fraud. This shows that students with higher levels of honesty and religion are less likely to commit academic fraud. While gender did not appear to have a substantial impact on the effect between integrity, religiosity, and the likelihood of academic cheating, both male and female students had similar levels of integrity and religiosity. The findings of this study will be useful for universities in formulating academic policies related to academic fraud prevention measures.

The purpose of this research is to analyze the influence of integrity, and compensation systems on unethical behavior, and the influence of unethical behavior on tendency of fraud. The sample used in this research is the staff of financial, and procurement divisions of a higher educational institution. The result of the research indicates that integrity has no influence on unethical behavior, whilst compensation systems have an influence on unethical behavior. The other result shows that ethical environment could drive decision based on ethical principles rather than personal interest. In other words, the tendency of fraud may be reduced by the existence of ethical environment. The results of the study may be further interpreted that appropriate system, integrity, and ethical environment are determinant to ethical behavior.