An analysis on fraud tendency of village government officials
This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the pr...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2021-05-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/18463 |
| _version_ | 1829137841611866112 |
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| author | Herlina Rahmawati Dewi Mahmudi Mahmudi Rafiq Maulana |
| author_facet | Herlina Rahmawati Dewi Mahmudi Mahmudi Rafiq Maulana |
| author_sort | Herlina Rahmawati Dewi |
| collection | DOAJ |
| description | This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud. |
| first_indexed | 2024-12-14T19:06:40Z |
| format | Article |
| id | doaj.art-82fca31dc6bf473d84ab52ebb1568640 |
| institution | Directory Open Access Journal |
| issn | 1410-2420 |
| language | English |
| last_indexed | 2024-12-14T19:06:40Z |
| publishDate | 2021-05-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-82fca31dc6bf473d84ab52ebb15686402022-12-21T22:50:51ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202021-05-01251334410635An analysis on fraud tendency of village government officialsHerlina Rahmawati Dewi0Mahmudi Mahmudi1Rafiq Maulana2Department of Accounting, Universitas Islam Indonesia, Yogyakarta, IndonesiaDepartment of Accounting, Universitas Islam Indonesia, Yogyakarta, IndonesiaDepartment of Accounting, Universitas Islam Indonesia, Yogyakarta, IndonesiaThis research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.https://journal.uii.ac.id/JAAI/article/view/18463asymmetry informationfraudorganizational cultureregulatory enforcementreligiosity |
| spellingShingle | Herlina Rahmawati Dewi Mahmudi Mahmudi Rafiq Maulana An analysis on fraud tendency of village government officials Jurnal Akuntansi dan Auditing Indonesia asymmetry information fraud organizational culture regulatory enforcement religiosity |
| title | An analysis on fraud tendency of village government officials |
| title_full | An analysis on fraud tendency of village government officials |
| title_fullStr | An analysis on fraud tendency of village government officials |
| title_full_unstemmed | An analysis on fraud tendency of village government officials |
| title_short | An analysis on fraud tendency of village government officials |
| title_sort | analysis on fraud tendency of village government officials |
| topic | asymmetry information fraud organizational culture regulatory enforcement religiosity |
| url | https://journal.uii.ac.id/JAAI/article/view/18463 |
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