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All Journal Monex: Journal of Accounting Research JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Abdimas Mandiri Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Public Accounting (JPA)
Trisna Ayu Oktavia
Politeknik Negeri Madiun
Economics, Econometrics & Finance Education Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Analisis Faktor Pendorong Kecurangan Berbasis Teori Diamond Fraud pada Pemerintah Desa Lely Kumalawati; Trisna Ayu Oktavia
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.276 KB) | DOI: 10.30871/jaat.v5i1.1783

Abstract

The purpose of this study is to describe the perceptions of village government officials regarding the factors driving diamond fraud based fraud. Diamond fraud theory explains the factors of someone committing fraud. The methodology of this research is qualitative, the data used are primary data that is questionnaire. The sample in this study used a purposive sampling method with criteria of 256 employees of the Lumajang district government. The results showed that the perception of village government officials about the factors driving fraud was quite good, with mode 4 which means agreeing with the proxy of the diamond fraud theory.
Co-Authors Ahmad Kudhori Anggraeny, Shinta Noor Dyah Anggun Sartika Halleina Rejeki Putri Hartono Halleina Rejeki Putri Hartono lely kumalawati Sugiharto, Sugiharto Sundaru Guntur Wibowo Widodo, Nova Maulud