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All Journal Jurnal Akuntansi & Auditing Indonesia
Rafiq Maulana
Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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An analysis on fraud tendency of village government officials Herlina Rahmawati Dewi; Mahmudi Mahmudi; Rafiq Maulana
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss1.art4

Abstract

This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.
Co-Authors Dewi, Herlina Rahmawati Mahmudi Mahmudi