A. Ahmad Risal
University state of Sulawesi Barat

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The Influence of Information Asymmetry on Accounting Fraud Trends: (Case Study of West Sulawesi Provincial Government) A. Ahmad Risal
Economics and Business Journal (ECBIS) Vol. 1 No. 1 (2022): November
Publisher : Economics and Business Journal (ECBIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.497 KB) | DOI: 10.47353/ecbis.v1i1.1

Abstract

This study aims to determine the effect of information asymmetry on accounting fraud tendencies in the West Sulawesi provincial government. This type of research uses a quantitative approach. This study uses primary data. Collecting data using questionnaires. The population in this study were government structural officials with the rank of echelon II, echelon III, and echelon IV, totaling 813 people. Sampling used the slovin formula method, so that a sample of 89 was obtained. This research used a simple linear regression analysis approach. The results of the study show that information asymmetry has a positive effect on the tendency of accounting fraud