{"title":"领导风格、信息不对称和会计欺诈规则:作为调解的不道德行为","authors":"Yesi Mutia Basri, Yuhelmi, Rheny Afriana Hanif","doi":"10.36733/juara.v12i1.3467","DOIUrl":null,"url":null,"abstract":"The goal of this study is to see how leadership style, knowledge asymmetry, and regulatory compliance affect accounting fraud, using unethical behavior as a mediating variable. In this study, the Kuansing Regency Government's State Civil Apparatus population was used. ASN served as the sampler for the purpose of purposeful sampling. The information was gathered using a questionnaire that was mailed to the study's participants. The findings of data processing utilizing Warp PLS reveal that Leadership Style and Information Asymmetry have an impact on accounting fraud, but that compliance with accounting rules has no impact. The findings also suggest that unethical behavior mediates the association between accounting fraud and leadership style, information asymmetry, and rule compliance.\n ","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan Pada Kecurangan Akuntansi: Perilaku Tidak Etis Sebagai Mediasi\",\"authors\":\"Yesi Mutia Basri, Yuhelmi, Rheny Afriana Hanif\",\"doi\":\"10.36733/juara.v12i1.3467\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The goal of this study is to see how leadership style, knowledge asymmetry, and regulatory compliance affect accounting fraud, using unethical behavior as a mediating variable. In this study, the Kuansing Regency Government's State Civil Apparatus population was used. ASN served as the sampler for the purpose of purposeful sampling. The information was gathered using a questionnaire that was mailed to the study's participants. The findings of data processing utilizing Warp PLS reveal that Leadership Style and Information Asymmetry have an impact on accounting fraud, but that compliance with accounting rules has no impact. The findings also suggest that unethical behavior mediates the association between accounting fraud and leadership style, information asymmetry, and rule compliance.\\n \",\"PeriodicalId\":431602,\"journal\":{\"name\":\"Jurnal Riset Akuntansi (JUARA)\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-03-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Riset Akuntansi (JUARA)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.36733/juara.v12i1.3467\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Riset Akuntansi (JUARA)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36733/juara.v12i1.3467","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan Pada Kecurangan Akuntansi: Perilaku Tidak Etis Sebagai Mediasi
The goal of this study is to see how leadership style, knowledge asymmetry, and regulatory compliance affect accounting fraud, using unethical behavior as a mediating variable. In this study, the Kuansing Regency Government's State Civil Apparatus population was used. ASN served as the sampler for the purpose of purposeful sampling. The information was gathered using a questionnaire that was mailed to the study's participants. The findings of data processing utilizing Warp PLS reveal that Leadership Style and Information Asymmetry have an impact on accounting fraud, but that compliance with accounting rules has no impact. The findings also suggest that unethical behavior mediates the association between accounting fraud and leadership style, information asymmetry, and rule compliance.