Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Hita Akuntansi dan Keuangan
Ni Komang Nitimiani
Universitas Hindu Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH MORALITAS INDIVIDU, ASIMETRI INFORMASI, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LPD DI KECAMATAN TEGALLALANG Ni Komang Nitimiani; Anak Agung Ketut Agus Suardika
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.973

Abstract

This study aims to determine the effect of individual morality, information asymmetry, and the effectiveness of internal control on the tendency of accounting fraud on LPD in Tegallalang sub- district. The population in this study were all LPD employees in Tegallalang District. The number of samples taken was 168 employees, with a purposive sampling method. This research method uses quantitative research methods with primary data obtained from questionnaire data measured using a Likert scale. The analysis technique used is multiple regression analysis using SPSS 21.00 for Windows. The results of this study indicate that Individual Morality and Effectiveness of Internal Control have a negative and significant effect on the tendency of accounting fraud in the LPD in Tegallalang District, while the Asymmetry of Information has a positive and significant effect on the tendency for accounting fraud in the LPD in Tegallalang District.
Co-Authors Anak Agung Ketut Agus Suardika