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All Journal Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Akurasi : Jurnal Studi Akuntansi dan Keuangan JAZ: Jurnal Akuntansi Unihaz JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Abdimas Sangkabira Jurnal Abdimas Independen
Zuhrotul Isnaini
Universitas Mataram
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)

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Determinan Kecenderungan Kecurangan (fraud) Akuntansi Pada Koperasi Se Kecamatan Selong Baiq Alon Pramudhya Gayatri; Zuhrotul Isnaini
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 1 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i1.25283

Abstract

This research aims to analyze the determinants of accounting fraud tendencies consisting of suitability of compensation, information asymmetry, organizational commitment and individual morality in cooperatives throughout Selong District. This research was conducted at cooperatives in Selong District, totaling 25 cooperatives. This research sample was taken using a purposive sampling technique and used a questionnaire method which was distributed to 75 respondents. The data analysis technique uses multiple linear regression analysis with SPSS version 24 application. The results of the research show that individual morality has a negative effect on the tendency to cheat. Meanwhile, suitability of compensation, information asymmetry and organizational commitment have no effect on the tendency to cheat. This research can be a reference for cooperatives in efforts to prevent fraud.
Co-Authors Almacitra Baiq Alon Pramudhya Gayatri Baiq Nada Fatimatus Shafira Shafira Biana Adha Inapty, Biana Adha Bq. Anggun Hilendri Cahyaningtyas, Susi Retna Elin Erlina Sasanti Isnawati, Isnawati Lalu Takdir Jumaidi Lenap, Indria Puspitasari Lukman Effendy M. Ali Fikri Maura Aziza Nabila Novanda Putri Nurabiah Ramadhani, Rahmi Sri Saipul Arni Muhsyaf Siti Atikah Susi R Cahyaningtyas Wahidatul Husnaini Yusli Mariadi