International Journal of Research in Business and Social Science

International Journal of Research in Business and Social Science

Determinants of Accounting Frauds: Perceptions of Indonesian Civil Servants

Yazarlar: Ha Kusuma, Raden Roro Tisa Rachma Anina

Cilt 6 , Sayı 4 , 2017 , Sayfalar -

Konular:

Anahtar Kelimeler:Information Asymmetry Organizational Commitment Individual Morality Accounting Fraud

Özet: This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset), Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.

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@article{2017, title={Determinants of Accounting Frauds: Perceptions of Indonesian Civil Servants}, volume={6}, number={0}, publisher={International Journal of Research in Business and Social Science}, author={Hadri Kusuma, Raden Roro Tisa Rachma Andreina}, year={2017} }
APA
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Hadri Kusuma, Raden Roro Tisa Rachma Andreina. (2017). Determinants of Accounting Frauds: Perceptions of Indonesian Civil Servants (Vol. 6). Vol. 6. International Journal of Research in Business and Social Science.
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Hadri Kusuma, Raden Roro Tisa Rachma Andreina. Determinants of Accounting Frauds: Perceptions of Indonesian Civil Servants. no. 0, International Journal of Research in Business and Social Science, 2017.
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