Open AccessPengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal, dan Keadilan Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada Badan Usaha Milik Daerah Kota Surakarta)
Author(s) -
Eskasari Putri,
W. Wahyono
Publication year - 2018
Publication title -
aktsar
Language(s) - English
Resource type - Journals
eISSN - 2622-5255
pISSN - 2622-2345
DOI - 10.21043/aktsar.v1i2.5166
Subject(s) - nonprobability sampling , business administration , organizational justice , business , agency (philosophy) , psychology , population , social psychology , morality , principal–agent problem , economic justice , organizational commitment , political science , sociology , law , finance , demography , social science , corporate governance
This study aims to determine the effect of individual morality, information asymmetry, the effectiveness of internal control, and organizational justice on the tendency of accounting fraud on BUMD in Surakarta. The theories used in this study are the Triangle Fraud Theory, Agency Theory, and Moral Reasoning Theory. The population of this study is employees who work in the Regional Owned Enterprises in the Surakarta City area. This study sampled administrative staff at the BUMD Surakarta region. The sampling method in this study using purposive sampling method. The tests carried out include testing validity, reliability, classical assumptions, and multiple linear regression analysis. The results showed that information asymmetry, the effectiveness of internal controls, and organizational justice had a positive effect on fraudulent tendencies. While the variabels of individual morality negatively affect the tendency of fraud.