文章基本信息

标题：An analysis on fraud tendency of village government officials
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作者：Herlina Rahmawati Dewi ; Mahmudi Mahmudi ; Rafiq Maulana 等
期刊名称：Jurnal Akuntansi & Auditing Indonesia
印刷版ISSN：1410-2420
电子版ISSN：2528-6528
出版年度：2021
卷号：25
期号：1
页码：33-44
语种：English
出版社：Jurnal Akuntansi & Auditing Indonesia
摘要：This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.