Hita Akuntansi dan Keuangan
Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan

PENGARUH INTEGRITAS, TEKANAN FINANSIAL DAN PERSONAL CULTURE TERHADAP KECURANGAN AKUNTANSI PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN JEMBRANA

Ni Putu Chika Candra Pramesti (Universitas Hindu Indonesia)
Cokorda Gde Bayu Putra (Universitas Hindu Indonesia)



Article Info

Publish Date
21 Oct 2020

Abstract

Accountingt can help various parties to control company conditions more easily. Accountingt fraud ist thet most important problem thatt happens in Accountingt field. Accountingt fraud ist an act of cheatingt or deviation thatt ist intentionally done by cheating, manipulating, or causingt harm to a company, group, or individutal. This research aims to obtain empirical evidence about thet effect of integrity, financial pressure, andt personalt culturet on accountingt fraud in Jembranat district OPD usingt purposive samplingt method. Thet sample in this research was 28 OPD Jembranat regency with 112 respondentts, thet datat collection method thatt used in this research was a questionnaire method. Thet results showed thatt integrity had no significant effect on accountingt fraud, financial pressure had a positive andt significant effect on accountingt fraud andt personalt culturet had a negative andt significant effect on accountingt fraud.

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Journal Info

Abbrev

HAK

Publisher

Subject

Economics, Econometrics & Finance

Description

- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi ...