{"title":"THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS","authors":"Adhayanti Adhayanti, Marwa Yusuf, A. Wiyana","doi":"10.58792/cjba.v2i2.28","DOIUrl":null,"url":null,"abstract":"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). \nDesign/methodology/approach – Data analysis technique used is multiple linear regression \nFindings – 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. \nOriginality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages \nKeywords: Information Asymmetry, Individual Morality, Whistleblowing \nPaper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"49 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contemporary Journal on Business and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.58792/cjba.v2i2.28","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
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
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