Authors:

Ni Komang Norma Nita, Ni Luh Supadmi

Abstract:

“This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud. Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.”

Keywords

: Internal control, integrity, information asymmetry, capability, accounting fraud.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-49043

Published

2019-09-12

How To Cite

NITA, Ni Komang Norma; SUPADMI, Ni Luh. Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi.E-Jurnal Akuntansi, [S.l.], v. 28, n. 3, p. 1819 - 1837, sep. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-49043. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v28.i03.p12.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 28 No 3 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License