KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Vol 5, No 1 (2020)

ANALISIS FAKTOR DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN (STUDI PADA PEMERINTAH PROVINSI PAPUA)

Hesty Theresia Salle (Universitas Cenderawasih)
Meinarni Asnawi (Universitas Cenderawasih)
Anthonius H. Citra Wijaya (Universitas Cenderawasih)



Article Info

Publish Date
19 Jun 2020

Abstract

The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.

Copyrights © 2020






Journal Info

Abbrev

KEUDA

Publisher

Subject

Economics, Econometrics & Finance

Description

Topik Keuda berkaitan dengan aspek apapun dari Keuangan Daerah dan Kajian Ekonomi, termasuk namun tidak terbatas pada topik berikut: 1. Akuntansi Sektor Publik 2. Akuntansi Manajemen 3. Ekonomi ...