Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants

Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants

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 an...

Full description

Bibliographic Details
Main Authors: Hadri Kusuma, Raden Roro Tisa Rachma Andreina
Format: Article
Language:English
Published: Ümit Hacıoğlu 2017-10-01
Series:International Journal of Research In Business and Social Science
Subjects:
Business
Online Access:http://ssbfnet.com/ojs/index.php/ijrbs/article/view/736
id doaj-32d609f2eb644a96a7bae6f2905e2ad5
record_format Article
spelling doaj-32d609f2eb644a96a7bae6f2905e2ad52020-11-24T21:33:19ZengÜmit HacıoğluInternational Journal of Research In Business and Social Science2147-44782017-10-0164112110.20525/ijrbs.v6i4.736300Determinants of Accounting Frauds:Perceptions of Indonesian Civil ServantsHadri Kusuma0Raden Roro Tisa Rachma AndreinaIslamic University of IndonesiaThis 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.http://ssbfnet.com/ojs/index.php/ijrbs/article/view/736Business
collection DOAJ
language English
format Article
sources DOAJ
author Hadri Kusuma
Raden Roro Tisa Rachma Andreina
spellingShingle Hadri Kusuma
Raden Roro Tisa Rachma Andreina
Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants
International Journal of Research In Business and Social Science
Business
author_facet Hadri Kusuma
Raden Roro Tisa Rachma Andreina
author_sort Hadri Kusuma
title Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants
title_short Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants
title_full Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants
title_fullStr Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants
title_full_unstemmed Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants
title_sort determinants of accounting frauds:perceptions of indonesian civil servants
publisher Ümit Hacıoğlu
series International Journal of Research In Business and Social Science
issn 2147-4478
publishDate 2017-10-01
description 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.
topic Business
url http://ssbfnet.com/ojs/index.php/ijrbs/article/view/736
work_keys_str_mv AT hadrikusuma determinantsofaccountingfraudsperceptionsofindonesiancivilservants
AT radenrorotisarachmaandreina determinantsofaccountingfraudsperceptionsofindonesiancivilservants
_version_ 1725953710096384000

Similar Items