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All Journal Jurnal Pasar Modal dan Bisnis Journal of Environment and Management Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Riset dan Inovasi Manajemen Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan International Journal of Economics and Management Research
Fitria Husnatarina
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Riset dan Inovasi Manajemen

 1 
Pengaruh Pengendalian Internal, Asimetri Informasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Pada Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Pulang Pisau Intan junita; Fitria Husnatarina; M. Ichsan Diarsyad
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 3 (2023): Agustus : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i3.845

Abstract

This study aims to examine the effect of Internal Control, Information Asymmetry and Individual Morality on the Tendency of Accounting Fraud in the Community and Village Empowerment Services of Pulang Pisau Regency. The method used in this study is a quantitative research method by distributing questionnaires. The sample in this study was selected using the saturated sampling method and a sample of 30 respondents was obtained. The data analysis method used is multiple linear regression analysis. Testing is done partially and simultaneously. The results of this study indicate that partially Internal Control and Information Asymmetry have no effect on the Tendency of Accounting Fraud. Meanwhile, individual morality influences the tendency of accounting fraud. The coefficient of determination (adjusted R square) is 0.104 or 10.4%. This means that 10.4% of the variable Accounting Fraud Tendencies can be explained by the variables Internal Control, Information Asymmetry and Individual Morality. While the remaining 89.6% (100%-10.4%) can be explained by other variables outside the research
Co-Authors Ade Yuniati Agus Kubertein Agus Satrya Wibowo Christina Fransiska Diarta, Anggy Edwin Adipratama Faishal Rona Akhmad Ferdinand Ferdinand, Ferdinand Gisela Gisela Golda Belladonna Umbing Gundik Gohong Intan Junita Iwan Christian Lisdiana, Nitya M. Ichsan Diarsyad Meitiana Meitiana Meitiana Meitiana, Meitiana Oktobria Y. Asi Pebra Perdana Rio Rahmiati Rahmiati Rapel Rapel Raymond Meivan Revido Ginting Rini Oktavia Rini Oktavia Riru Apriandami Ngindra Rosel Rosel Sri Yuni Tatik Zulaika Udi Kusdino