Article Per Year (5 Year)
p-Index From 2020 - 2025
3.335
P-Index
This Author published in this journals
All Journal Jurnal Komunikasi Hukum Hearty : Jurnal Kesehatan Masyarakat Jurnal Logistik Indonesia Accounting and Management Journal Journal of Contemporary Accounting Jurnal Fakultas Teknik UNISA Kuningan Teknovokasi : Jurnal Pengabdian Masyarakat Journal of Contemporary Administration and Management (ADMAN) Micronic: Journal of Multidisciplinary Electrical and Electronics Engineering Southeast Asia Journal of Graduate of Islamic Business and Economics Journal of Managerial Sciences and Studies Jurnal Pengabdian Sosial Nomico CITAKARYA Jurnal Pengabdian Masyarakat ILJ: Islamic Learning Journal
WULAN PURNAMASARI, WULAN
UK PETRA
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Contemporary Accounting

 1 
Determinants of accounting fraud in Paser regency regional apparatus Nor, Wahyudin; Purnamasari, Wulan; Lesmanawati, Dewi
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art4

Abstract

Accounting fraud can occur in the private and government sectors. This study aims to test and analyze the factors that affect accounting fraud in the Paser Regency Regional Apparatus. The population consists of 218, with a sample of 87 respondents consisting of the Head of the agency/agency, Secretary, Head of Finance, and officials involved in using funds and preparing financial statements. Data were collected through questionnaires measured using the Likert scale and analyzed by regression analysis using SPSS 25. Based on the results of the analysis, it was found that the variable perception of compensation suitability negatively affects accounting fraud. While information asymmetry, internal control, individual morality, observance of accounting rules, and internal audit do not affect accounting fraud. The Paser Regency government should close the opportunity for fraud by tightening financial management and reporting supervision, paying attention to and maintaining compensation adjustments, including incentives and other benefits to minimize fraud.
Co-Authors Agusnaya, Nurrahmah Ardhiyani, Ika Widya Arif, Donny As Syukri, Khoirul Anam Candraningrat, C. Candraningrat Candraningrat, C. Candraningrat2 Darno, Darno Didik Setiawan Ekasari, Ratna Fittriya, Nurul Laili gina dewi sonia Hidayah, Resky Wira Hifza, Hifza I Wayan Swandi Ihsan Said Ahmad, Muhammad Jonimar, Jonimar Juniardi Juniardi Kara, Muslimin H. Lesmanawati, Dewi Lia Febria Lina Mallajareng, Muhlis MD Arifin, Khadijah binti MENDY HOSANA M., MENDY HOSANA Muslimah Muslimah MUSTARI Ngibad, Khoirul NIRMALA, PUTRI Nur Arisah Putra, Purniadi Rahman Ambo Masse Rosidah Rosidah Rosidin, Mochammad Khoirul Savitri Primasari, Niken Siti Aminah Suwandi S. Sangadji Syamsu Rijal Tadampali, Andi Caezar To Taufik Kurrohman WAHYUDI Wahyudi Wahyudi Wahyudin Nor Wasik, Zainul Windi Afdal, Windi Wisudawaty, Ika Yucha, Nikma Zainul Wasik