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All Journal Hita Akuntansi dan Keuangan
I Dewa Ayu Sri Prami Rahayu
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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Pengaruh Asimetri Informasi, Ketaatan Aturan Akuntansi, Dan Integritas Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Pada LPD Di Kecamatan Abiansemal I Dewa Ayu Sri Prami Rahayu; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3237

Abstract

This study aims to determine the effect of information asymmetry, compliance with accounting rules and integrity on the tendency of accounting fraud in LPD in Abiansemal Sub-district. Data were obtained from distributing questionnaires directly to respondents. The population in this study were all LPD employees in Abiansemal Sub-district, totaling 311 people. The number of samples used was 84 people, with a purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that asymmetry of information and integrity have a positive and significant effect on the tendency of accounting fraud. On the other hand, obedience to accounting rules has no effect on the tendency of accounting fraud
Co-Authors I Wayan Sudiana