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All Journal Contemporary Journal on Business and Accounting
Adhayanti Adhayanti
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS Adhayanti Adhayanti; Marwah Yusuf; Anim Wiyana
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.976 KB) | DOI: 10.58792/cjba.v2i2.28

Abstract

Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency). Design/methodology/approach – Data analysis technique used is multiple linear regression Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud. Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages Keywords: Information Asymmetry, Individual Morality, Whistleblowing Paper Type Research Result
Co-Authors Anim Wiyana Marwah Yusuf