ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN FRAUD AKUNTANSI DI PEMERINTAHAN DESA SE-KECAMATAN LOCERET KABUPATEN NGANJUK

Afnawati, Indiari (2023) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN FRAUD AKUNTANSI DI PEMERINTAHAN DESA SE-KECAMATAN LOCERET KABUPATEN NGANJUK. Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.

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Abstract

The purpose of this study is to determine and test empirically the factors that influence the tendency of accounting fraud in village governments in the Loceret District, Nganjuk Regency. This research used a quantitative approach, using primary data through questionnaires. The subject of this research is all village officials in Loceret District, Nganjuk Regency which includes the Village Head, the Village Secretary, and the Head of Finance Affairs. The samples in this study used non probability sampling with purposive sampling with total of 66 samples that met the criteria. The analysist technique in this study using multiple regression analysis with assitance software IBM SPSS Statistics 26. The result of this study is indicated that (1) Organizational culture contributes positively to the tendency of accounting fraud in village governments in the Loceret sub-district of Nganjuk Regency, (2) Asymmetry of information contributes positively to the tendency of accounting frauds in village governments in the Loceret sub-district of Nganjuk Regency, (3) Individual morality contributes positively to Accounting Fraud Senders in Village Government in Loceret District, Nganjuk Regency. Keywords: Organizational culture, Asymmetry of information, Individual morality, Accounting Fraud Tendency

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYuliati, AnikNIDN0031086110UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Indiari Afnawati
Date Deposited: 25 May 2023 06:19
Last Modified: 25 May 2023 06:19
URI: http://repository.upnjatim.ac.id/id/eprint/13652

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