文章基本信息

标题：Pengaruh Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi
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作者：Rina Komala ; Endar Piturungsih ; M. Firmansyah 等
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2019
卷号：29
期号：2
页码：645-657
DOI：10.24843/EJA.2019.v29.i02.p12
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：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.
关键词：Asimetri; Moralitas; Pengendalian; Kecurangan Akuntansi.