Article Per Year (5 Year)
p-Index From 2021 - 2026
3.237
P-Index
This Author published in this journals
All Journal Journal of Indonesian Economy and Business KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Economics and Digital Business Review JAKED International Journal of Community Service Jurnal Akuntansi, Audit dan Aset (AAA) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) The Community Engagement Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal of Community Service (IJCS) Indo-Fintech Intellectuals: Journal of Economics and Business MULTIPLE: Journal of Global and Multidisciplinary Celebes Journal of Community Services
Meinarni Asnawi, Meinarni
Universitas Cenderawasih
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search
Journal : JAKED

 1   2 
Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura) Sagala, Febriana; Asnawi, Meinarni; Matani, Cornelia D.; Patma, Kurniawan; Sesa, Pascalina V. S.; Paru, Sara M.
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4611

Abstract

The research aims to explain the influence of internal control systems, rule compliance and information asymmetry on the tendency of accounting fraud using purposive sampling as a sample collection technique. The population in this study were 19 cooperatives in the city of Jayapura with a sample of 68 respondents. The data used in this research uses a questionnaire which is distributed directly to cooperative members based on predetermined criteria. This research uses Structural Equation Modeling (SEM)-Partial Least Square (PLS) using WarpPLS 8.0 software. The research results show that internal control variables have a negative effect on the tendency for accounting fraud, while rule compliance and information asymmetry have no influence on the tendency for accounting fraud in cooperatives in Jayapura City.Keywords: internal control system, compliance with rules, information asymmetry, accounting fraud tendencies
Co-Authors . S. Sesa, Pascalina V. A. Nurjannah, Rizka A. Patty, Maria Aaron M. A. Simanjuntak Adolf Z. D. Siahay Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus Alfiana Antoh, Alfiana Anthonius H. Citra Wijaya Anto, Alfiana Asri Maria Magdalena Tamba ASRIDA ASRIDA Belo, Berlian Ritha Cornelia Desiana Matani Cornelia Matani Daat, Sylvia Christina Daryono Daryono Deisyi, Yulita Erwin Siahaya Estepanus Lolo Kassa Fatma Yunus Fitri Dwinarian Gabriel Yusuf Adhi Nugroho Gunaedi, Tri Gunaedi Hadrian Ersa Tuari Hesty T. Salle Hesty Theresia Salle Ign Joko Suyono Ilwanti, Yulia Irda Nurhamsyah Irma Yanti Jamhari Jamhari K. Allo Layuk, Paulus Kambuaya, Quincy F. Kurniawan Patma L, Lynda Layuk, Paulus K. Allo LISYE IRIANA ZEBUA Manur Sitinjak Maria Cristine Andiko Mariolin Ance Sanggenafa Marisa Setiawati Muhamad Maylen Kambuaya Moses Demetouw Muhammad Djatmiko Novalia Herlina Bleskadit Novi Trihadi Novijanti A. R. Temaluru Pahabol, Yeniva Pangayow, Bill J.C Paru, Sara M. Pascalina Sesa Pascalina V. S Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Prihatining Tyas Dwi Rama Soyan Arung Lamba Randalayuk, Christina Rosalin Ledi Diana Anauw Rudiawie Larasati Sagala, Febriana Sambara, Elisha Jansen Sandra Sukmaning Adji Sara Marlyn Paru Sesa, Pascalina V.S. Simanungkalit, Lisnawati Siti Rofingatun Stephanny Inagama Timisela Susilo, Yustinus Tito Syaikhul Falah Tangka, Etni Tri Gunaedi Tri Wiyono Ulfah Rizky Muslimin Utari Ardiniamalia V.S Sesa, Pascalina Wayoi, Encun Yuliana Idjare Westim Ratang Wijaya, Anthonius H. C. Wijaya, Anthonius H.C Wijaya, Anthonius H.C. Wonar, Klara Yumame, Leli Piska Yundy Hafizrianda Yustiono, Trio Rendra