Apakah ketaatan aturan akuntansi akan mengurangi kecenderungan kecurangan akuntansi?

Reni Septiani (Universitas PGRI Yogyakarta)
Rani Eka Diansari (Universitas PGRI Yogyakarta)

Journal of Business and Information System
Vol 1 No 1 (2019): Journal of Business and Information Systems

The purpose of this research is to determine the effect of internal control, information asymmetry, and compliance with accounting rules on the tendency of accounting fraud in OPD of Yogyakarta City. This is a quantitative research with purposive sampling technique. The sample was all of OPD in Yogyakarta City. The data were collected by using questionnaires in OPD of Yogyakarta City. The data was analized by the multiple regression method. The results of the study show that internal control and information asymmetry have no significant effects on the tendency of accounting fraud in OPD of Yogyakarta City. The compliance with accounting rules have significant effects on the tendency of accounting fraud in OPD of Yogyakarta City.