Contemporary Journal on Business and Accounting
Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)

THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS

Adhayanti Adhayanti (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya)
Marwah Yusuf (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya)
Anim Wiyana (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya)

Article Info

Publish Date
19 Oct 2022

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

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Journal Info
Contemporary Journal on Business and Accounting
Website

Abbrev

cjba

Publisher

Institut Transparansi dan Akuntabilitas Publik

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Description

Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of ...