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All Journal E-Jurnal Akuntansi Universitas Udayana
I Kadek Feri Mahardika
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Internal Control, Love of Money, Individual Morality, and Information Asymmetry: Influences on Accounting Fraud Tendency I Kadek Feri Mahardika; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 34 No 6 (2024)
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.2024.v34.i06.p15

Abstract

The objective of this study is to examine the impact of internal control, individual morality, information asymmetry, and love of money on the propensity for accounting fraud at PT. Bali Regional Development Bank, Badung Branch Office. A sample of 44 respondents was selected using purposive sampling technique. The data analysis method employed is Partial Least Square (PLS), which includes bootstrapping, internal model evaluation, and external model evaluation. The findings demonstrate that internal control and individual morality negatively impact the propensity for accounting fraud. Conversely, love of money and information asymmetry positively influence this propensity.
Co-Authors Anak Agung Gde Putu Widanaputra