PENGARUH MORALITAS APARAT DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Pemerintahan Kota Malang)

Abstract

Abstract
This study aims to determine the effect of individual morality and
information asymmetry on the tendency of fraud accounting at the Organization of
the Regional City of Malang. This type of research is quantitative research.
Criteria of respondents used in this study are employees who work on the
financial sector at the Organization of Regional Devices. The sample used was 50
respondents. The number of population in this research is 19 Department which is
head of finance department and finance officer at Organization of Local Area of
Malang City. The sampling technique used is purposive sampling, with the
number of respondents is 50 people. The results of this study indicate that (1)
individual morality has a significant negative effect on the fraud of accounting (2)
information asymmetry has a significant positive effect on accounting fraud
tendencies, (3) individual morality and information asymmetry have a significant
effect on trends fraud (fraud) accounting.
Keywords: apparatus morality, information asymmetry and fraudulent accounting
tendencies.