KECENDERUNGAN KECURANGAN AKUNTANSI ORGANISASI PERANGKAT DAERAH DI PEMERINTAH DAERAH KABUPATEN SLEMAN

Ratna Purnama Sari, Fak. Bisnis Universitas PGRI Yogyakarta and Yulita Ardiana, Fak. Bisnis Universitas PGRI Yogyakarta (2019) KECENDERUNGAN KECURANGAN AKUNTANSI ORGANISASI PERANGKAT DAERAH DI PEMERINTAH DAERAH KABUPATEN SLEMAN. WAHANA: Jurnal Ekonomi, Manajemen dan Akuntansi, Volume 22 No. 2 Agustus 2019.

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Abstract

The aim of this research is to get empirical evidence about factors influencing the tendencies of accounting fraud such as internal control, information asymmetry, the suitability of compensation, and unethical behaviour. The number of respondents selected by purposive sampling method, gaining 84 respondents filled the questionairs and worked in Organisasi Perangkat Daerah (OPD) Pemerintah Daerah Kabupaten Sleman as civil servant. The data analized by multiple linier regression and shows that the internal control, information asymmetry, and the suitability of compensation have no effect on the accounting fraud, while unethical behavior has a significant effect on the accounting fraud.

Item Type: Article
Uncontrolled Keywords: Internal control, information asymmetry, the suitability of compensation, unethical behavior, the tendency of accounting fraud.
Subjects: Akuntansi > Akuntansi Keperilakuan
Divisions: Fakultas Bisnis > Akuntansi
Depositing User: Mr. Nugroho
Date Deposited: 06 Feb 2020 09:00
Last Modified: 06 Feb 2020 09:00
URI: http://repository.upy.ac.id/id/eprint/1980

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