Pengaruh Moralitas Individu, Keadilan Organisasi, Pengendalian Internal Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi

Abstract

Accounting fraud is an act committed by deliberately using formal authority and power to obtain one's own benefit. This study aims to empirically examine the influence of individual morality, organizational justice, internal control and information asymmetry on the tendency of accounting fraud.. The data used in this study is primary data. The population of this study was 24 OPD consisting of agencies and services throughout Magelang Regency. The sampling technique used is using purposive sampling method. The sample used in the study amounted to 96 respondents. The data analysis technique used is data quality test consisting of validity and reliability tests, multiple linear regression analysis, and hypothesis testing consisting of coefficient of determination, f test and t test. The results of this study indicate that information asymmetry has a positive effect on the tendency of accounting fraud. Meanwhile, individual morality, organizational justice and internal control have no effect on the tendency of accounting fraud.)