THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS
| Main Authors: | Adhayanti, Adhayanti, Yusuf, Marwah, Wiyana, Anim |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2022
|
| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/28 https://journal.inspiring.or.id/cjba/article/view/28/23 |
Daftar Isi:
- Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency). Design/methodology/approach – Data analysis technique used is multiple linear regression Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud. Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages Keywords: Information Asymmetry, Individual Morality, Whistleblowing Paper Type Research Result