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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Telaah dan Riset Akuntansi Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Kebijakan dan Administrasi Publik Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Agregat: Jurnal Ekonomi dan Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah JIAI (Jurnal Ilmiah Akuntansi Indonesia) Journal of Tropical Marine Science Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Al-Mal:Jurnal Akuntansi dan Keuangan Islam Indonesia Berdaya Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Nekton Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Pada Masyarakat Guna Sewaka Buletin SWIMP National Multidisciplinary Sciences JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Abdimas Independen Jurnal Pengabdian dan Pemberdayaan Banyuwangi Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI eJEBA JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Journal : infestasi

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ANALISIS PENGARUH ASIMETRI INFORMASI, PENGENDALIAN INTERNAL, PERSEPSI KESESUAIAN KOMPENSASI, MORALITAS INDIVIDU, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI Devy Ervina Indriastuti; Agusdin - -; Animah - -
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2763

Abstract

Accounting fraud occurred in the form of misstatement of financial statements, abuse of authority by denying or concealing information by the management accounting in the public sector. This study aims to determine the effect of asymmetry of information, internal control, perception of suitability compensation, individual morality and adherence to accounting rules on the accounting fraud in Central Lombok regency government. A sample of 90 respondents was determined by proportional stratified random sampling consisting of Echelon II, III and IV accounting manager directly or indirectly. Data were analyzed using multiple regression formula with the help of SPSS applications. The study concluded that the asymmetry of information and significant positive effect which means increasing the chances of fraud. Internal control, perception of suitability compensation, individual morality a significant negative effect, it can reduce the chances of accounting fraud effectively. While the observance of accounting rules do not affect the accounting fraud due to the lack of reward and punishment accounting manager of the implementation of the rules set. Suggestions in the study for the government of Central Lombok district need their superiors ketegasam in enforcing a rule to be applied to the subordinates, where there needs to be a clear reward and punishment on the performance of subordinates. For further research is expected to explore other factors that may affect the Accounting Fraud and expand into other areas of research objects that may get different results.
Co-Authors Abdurrahman, Rio Abdussalam, M Ilham Ade Pranata Adhitya Bayu Suryantara Adibrata, Sudirman Aditya Bayu Suryantara Adrianda Anwar Adriyansyah, Nico Agusdin Ahyar, Muhammad Akbar, Arham Hafidh Akram, Akram Alamsyah M. Thahir Aldia, Dia Alqodri, Muhammad Faris Amita, Amita Angelia, Fera Anggini, Shafrila Anggraini, Nadilla Anuggrah, Anggun Anwar, Adrianda Aptasari, Fety Widianti ardani, cening Ari Sita Nastiti Arik Susbiyani Astuti , Widia Aulia . Ayu Puspitasari Azhari, Ferawati Baiq Ulaya Fitriani Baiq Umayatul, Baiq Umayatul Fasihah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Biana Adha Inapty, Biana Adha Bq Elmaliana Cinthya, Luh Nyoman Citra Ayu, Citra D Tialurra Della Nabilla D. Tialurra Della Nabila D.Tialurra Della Nabila Dedi Dedi Devie Octariani Devie Octariani Devy Ervina Indriastuti Efendi, Muhammad Ichsan Elfah Harsu Junita Elin Elin Erlina Sasanti Elin Erlina Sasanti Ely Windarti Hastuti Ely Windarti Hastuti, Ely Windarti Emillia, Emillia Endar Pituringsih Epa Pradila Erlin Erlina Sasanti erlina sasanti, elin ERNA WIDIASTUTY Evitulistiono, Rizki Fadhilah, Faiz Febrianto Febrianto, Febrianto Ferizal, Jemi Fidianatun Fidianatun Fikri, M Ali Fitria Wahida Gina Dwi Septariani Azhar Gunawan, Robi Haeniah Haeniah Hafizah, Adisti Haptari, Rapita Harmaen, Ade Harry Firmansyah Henri Henri Hermanto Hermanto I Gede Kusmayana Surya Aditya I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Nyoman Nugraha Ardana Putra I Wayan Januartha Ida Najati Ida Najati Intan Rakhmawati Isnawati Isnawati Isnawati Isnawati, Isnawati Iwan Kusuma Negara Jesiska, Adella Johanul Arifin Jumaidi, L. Takdir Jumaidi, Lalu Takdir Jumaidi, Lalu Takdir Khaerul Umam Khaerul Watoni Komarullah, Umam Krisnina Maharani Putri Baiq Lalu Andika Noviawan Lalu Muhamad Yafi Satria Wardana Lalu Takdir Jumaidi Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lia Susanti Luh Nyoman Cinthya Lukman Effendy Lukman Effendy, Lukman Lusi Shinta Nugraha M. Ali Fikri M. Yogi Riyantama Isjoni Made Suarni Maharani Maharani, Maharani Maharani, Nabila Putri Maulana, Eka Muftiadi, Muhammad Rizza MUHAMMAD MAHATIR Muhdin Muhdin, Muhdin Mujahidi, Khairul Nabila, D. Tialurra Della Nabila, D.Tialurra Della Nabila, Dende Tialurra Della Ni Kadek Meilynda Yanti Ni Ketut Nadya Chandra Dewi Ni Made Deviarini Putri Nila Rahayu Nina Karina Nina Karina Karim Nugraha, Lusi Shinta Nungki Karatikasari Nungki Kartikasari Nur Indah Haazimah Afilah Nurabiah Octariani, Devie OKTAVINI, RAHAYU WANDA Okto Supratman Osi Kusumawati Osi Kusumawati Kusumawati Pamungkas, Aditya Paradisa Sukma Prabu Wahyuaji Qamara Santoso Pratiwi, Anggelia Nurtasbita Prayitno Basuki, Prayitno Purba, Kartika Silvia Purnamasari, Ariska Putra, I Gede Arse Dana Putri Dinda Gunawan Putri, Audiska Marshanda Retno Putu Ayu Puji Laksmi Dewi Raehanun, Raehanun Rahayu, Nila Ramdani, Hendi Rani, Indah Septia Resty Yusnirmala Dewi Ria Mawaddah Rini Ridhawati Rintihani Lodia Maya Sartika Risviani, Eman Robika, Robika Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Sandri, Sandri Sapriyadi, Sapriyadi Siti Fathana Sofyan Sofyan Suhaedi, Wirawan suparlan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susbiyani, Arik Syah Rasad, Syah Taffana Wanda Salsabilla Thahir, Alamsyah M. Tiara Apriliani Titiek Herwanti TITIEK HERWANTI, TITIEK Ulaya Fitriani Baiq Wahyu Adi Wahyu Adi Wawan Hamdani Widia Astuti Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi YUSLI MARIADI Yusli Mariadi