Authors:

Rina Komala, Endar Piturungsih, M. Firmansyah

Abstract:

“This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud. Keywords : Asymmetry; Morality; Control; Accounting Fraud.”

Keywords

: Asymmetry; Morality; Control; Accounting Fraud.

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-53904

Published

2019-11-25

How To Cite

KOMALA, Rina; PITURUNGSIH, Endar; FIRMANSYAH, M.. Pengaruh Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi.E-Jurnal Akuntansi, [S.l.], v. 29, n. 2, p. 645 – 657, nov. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-53904. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v29.i02.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 29 No 2 (2019)

Section

Articles

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