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Universitas Potensi Utama
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Journal : Journal of Business Management and Economic Development

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The Influence of Religiosity, Organizational Culture, Implementation of Internal Controls and Information Asymmetry on Accounting Fraud Nursifitri, Nadya; Rahayu, Sri; Yudi, Yudi
Journal of Business Management and Economic Development Том 1 № 01 (2023): January 2023
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i01.60

Abstract

This study aims to examine the effect of religiosity, organizational culture, internal control implementation, and information asymmetry on accounting fraud in regional apparatus organizations (OPD) Jambi province. The population in this study is the Regional-Dinas Apparatus Organizations, totaling 21 offices in Jambi Province. The sample selected in this study consisted of 3 (three) people, including the Head of OPD, OPD Financial Administrative Officer, and OPD Treasurer, so that the total number of respondents was 63 people. This research data collection technique by distributing questionnaires to research respondents. The data analysis technique used in this study is multiple linear regression analysis. The results of the study found that simultaneously religiosity, organizational culture, internal control implementation, and information asymmetry affects accounting fraud in regional apparatus organizations (OPD) Jambi Province. Partially the variables of religiosity, implementation of internal control, and information asymmetry have an effect on accounting fraud, while organizational culture variables have no effect on accounting fraud.
Co-Authors Abdallah, Zachari Achmad Hizazi Agus Tedyyana, Agus Akbar, Awal Anggarani, Vera Aris, Muhammad Arman Arman Awan, Awan Chairofta, Alvareza Damayanti Rusmana, Fenny Defiana, Amelia DINI ARIDYA PUTRI Djojo, Achmad Dwi Putra, Rifal Fajrillah, Fajrillah Fandora, Elsa Fauzi, Rai Ahmad Febriansa, M Rahman Fitriadi, Khairul FRIYANI, RITA Ginting, Erwin Gowon, Muhammad Hady Octama, Ghaly Naufal Hamzah Hamzah Hamzah, Hamzah Hanny Handiyani Hendra Hendra Herawary, Netty Heri Gunawan Hernando, Riski Hizazi, Hizazi Hrp, Ahir Yugo Nugroho Hurip Pratomo Hustilah, Niken Ihwana, Sandy Ilham Wahyudi Imannisa, Maulida Indradewa, Rhian Jamaili, Salman Junaidi Junaidi Junaidi, J Kapadia, Raju Karlena Indriani Khaldun, Muhammad Hafidz Ibnu Khoiriyah, Atifa Zulfa Kresna Ramanda Lestari, Anggi Putri Lestari, Astuti Lihawa, Wahyudin Liona Efrina S Lisniasari, Lisniasari M, Aminatuzzuhriah M. Yogi Riyantama Isjoni Maharanti, Puan Meliana, Siska Merry, Maria Misni Erwati, Misni Monique Ds, Eska Prima Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nanda Afrimelta Nandang, Ignatius Nasution, Adnan Buyung Nasution, Suswati Netty Herawaty Nilaprapti, Endang Nirmalawati Nirmalawati Novita, Irawati Nursifitri, Nadya Octary, Tiara Putra, Oky Putri Ayu, Ronika Rachmadi, Agus Rahayu , Rahayu Rahayu Rahayu Rainiyati Rainiyati Rainiyati, Rainiyati ramadhan, Muhammad Gema Rangkuti, Ayub Ratih Kusumastuti Reni Yustien Ria Eka Sari, Ria Eka Riszki, Riszki Rizki B, Anisa Rosyada, Ida Rusfa, Melli Ramadhia Ruswandi, Uus Sagita, Dora Salman Jumaili Sam, Iskandar Sapitri, Yulia Saputra, Bagus Handi Saputra, Iin Sari, Delsy Cantika Sari, Fadhilah SAUDAGAR, FERDIAZ Selwen, Panir Sembiring, Nita Shofia Amin Sianturi, Charles Sigit Indrawijaya Sinaga, salsa Sistya Rachmawati SRI RAHAYU Sri Rahayu Sri Widiyati, Sri Suhariyanto, S Suryadi, Nanda Susfa Yetti, Susfa Susi Susanti Suwandhi, Albert Syafrul Antoni Syamsiar, Syamsiar Tialonawarmi, Feny Tiswiyanti, Wiwiek Tutik Sri Hariyati Venty Diwi Afriastuti Waisen, Waisen Widiastuti, Fitri Wijaya , Rico Wilianto Wilianto Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wiwik Tiswiyanti Yuliana Yuliana Yuliansyah, Dwi Novrian Yuliusman Yuliusman Zelovena, Syabina Maharani Zulfa, Atifa Zulfina Adriani