Pengaruh Moralitas Aparat Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi

Abstract

Accounting fraud can be done by anyone and can happen anywhere, generally accounting fraud related to corruption. In the sphere of government accounting oversight is very detrimental to the public interest. This study aims to explore the perceptions of employees in government agencies regarding the influence of apparatus morality and information asymmetry towards trends in accounting fraud. This study uses a quantitative method, with each consisting of 4 respondents consisting of heads and staff of the financial sub-section and the general and staffing sections of each Surabaya city agency. The data analysis method used in this study is multiple regression with the help of the Stanislical Package For Social Science (SPSS). The results showed that: 1) apparatus morality and information asymmetry simultaneously had a significant effect on the tendency of accounting fraud. 2) apparatus morality and information asymmetry are both partially significant effect on the tendency of accounting fraud