信息不对称、个人道德和举报对会计舞弊趋势的影响

Contemporary Journal on Business and Accounting Pub Date : 2022-10-19 DOI:10.58792/cjba.v2i2.28

Adhayanti Adhayanti, Marwa Yusuf, A. Wiyana

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摘要

目的-本研究旨在确定信息不对称、个人死亡率和举报是否对会计欺诈倾向有影响(在Selayar Islands Regency的Sekecamatan Bontomanai村进行的研究)。设计/方法/方法-使用的数据分析技术是多元线性回归发现-基于假设检验的结果表明，信息不对称对会计舞弊趋势没有显著影响，而举报对会计舞弊趋势有显著影响。原创性-本研究的人口均为Selayar群岛区Bontomanai街道的村官，共10个村庄。关键词:信息不对称，个人道德，检举纸类型研究结果

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THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS

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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Contemporary Journal on Business and Accounting

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