Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi Universitas Udayana
Ida Ayu Nadia Asawista Rajeswari
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengendalian Internal, Asimetri Informasi, Integritas, Dan Budaya Organisasi Pada Kecurangan Akuntansi Ida Ayu Nadia Asawista Rajeswari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p08

Abstract

This study aims to determine the effect of internal control, information asymmetry, integrity, and organizational culture on accounting fraud at PT. Regional Development Bank Bali Klungkung Branch Office. The research sample was 52 respondents using purposive sampling method. Technical analysis of the research using multiple linear regression analysis. The results of the study show that internal control, integrity, and organizational culture have a negative effect on accounting fraud, while information asymmetry has a positive effect on accounting fraud. The study provides input implications for considering the placement of employees in accordance with their competencies in each work unit in an effort to minimize the occurrence of accounting fraud. Keywords: Accounting Fraud; Internal Control; Information Asymmetry; Integrity; Organizational Culture.
Co-Authors Ni Ketut Rasmini