JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)

Analisis Faktor Pendorong Kecurangan Berbasis Teori Diamond Fraud pada Pemerintah Desa

Lely Kumalawati (Politeknik Negeri Madiun)
Trisna Ayu Oktavia (Politeknik Negeri Madiun)

Article Info

Publish Date
31 Mar 2020

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.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
353.276 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Website

Abbrev

JAAT

Publisher

Politeknik Negeri Batam

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...