Open AccessImplication of Internal Audit Quality, Individual Morality, Accounting Information Systems, Job Satisfaction, Asimetric Information and Good Governance on Accounting Fraudulent Tendency
Author(s) -
Rona Tumiur Mauli Caroline Simorangkir
Publication year - 2019
Publication title -
international journal of advances in social and economics
Language(s) - English
Resource type - Journals
ISSN - 2685-2691
DOI - 10.33122/ijase.v1i4.118
Subject(s) - accounting information system , accounting , audit , business , sample (material) , morality , simple random sample , quality (philosophy) , path analysis (statistics) , corporate governance , job satisfaction , population , psychology , statistics , social psychology , mathematics , sociology , political science , finance , demography , philosophy , chemistry , epistemology , chromatography , law
This study aims to examine whether the influence of internal audit quality, individual morality, application of accounting information systems, and job satisfaction, Asimetrical Information, Good Governance towards accounting fraud tendency. The population in this study consisted of bank employees at BTN KC, BNI KC, BRI Syariah KC and BCA KCP in Tangerang city. The sampling method used is simple random sampling. In this study, the total sample was 88 respondents. The data type used is primary data obtained from the results of the questionnaire answers by the sample. Smart Partial Least Square (SmartPLS) path modeling method is used as an analysis method. The results of this study indicate that internal audit quality and job satisfaction have a negative and insignificant influence on accounting fraudulency, individual morality has a positive and significant influence on accounting fraudulent tendencies, and the application of accounting information systems has a positive and insignificant influence on accounting fraud tendencies.