Journal of Business and Information System
Vol 1 No 1 (2019): Journal of Business and Information Systems

Apakah ketaatan aturan akuntansi akan mengurangi kecenderungan kecurangan akuntansi?

Septiani, Reni (Unknown)
Diansari, Rani Eka (Unknown)

Article Info

Publish Date
28 Jun 2019

Abstract

The purpose of this research is to determine the effect of internal control, information asymmetry, and compliance with accounting rules on the tendency of accounting fraud in OPD of Yogyakarta City. This is a quantitative research with purposive sampling technique. The sample was all of OPD in Yogyakarta City. The data were collected by using questionnaires in OPD of Yogyakarta City. The data was analized by the multiple regression method. The results of the study show that internal control and information asymmetry have no significant effects on the tendency of accounting fraud in OPD of Yogyakarta City. The compliance with accounting rules have significant effects on the tendency of accounting fraud in OPD of Yogyakarta City.

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Journal Info
Journal of Business and Information System
Website

Abbrev

jbis

Publisher

Universitas PGRI Yogyakarta

Subject

Economics, Econometrics & Finance

Description

Journal of Business and Information Systems is published two times a year (June and December) by Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta. It published various article about accounting, finance, management, ...