DETERMINAN FRAUD DI DESA SE KECAMATAN MERTOYUDAN

Authors

  • Eka Ferranika Islamiah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Magelang

DOI:

https://doi.org/10.12928/optimum.v8i2.10543

Keywords:

keefektivan pengendalian internal, ketaatan aturan akuntansi, moralitas individu, asimetri informasi, penegakan hukum, fraud

Abstract

Penelitian ini bertujuan bertujuan untuk menguji keefektivan pengendalian internal, ketaatan aturan akuntansi, moralitas individu, asimetri informasi, dan penegakan hukum terhadap fraud di desa se Kecamatan Mertoyudan. Sampel pada penelitian ini sebanyak 47 eksemplar dengan menggunakan teknik purposive sampling. Penelitian ini menggunakan pengolahan data SPSS 23 dengan alat analisis regresi berganda. Pengujian menunjukkan bahwasannya penegakan hukum berpengaruh positif terhadap fraud. Sedangkan, keefektivan pengendalian internal, moralitas individu,  asimetri informasi, dan ketaatan aturan akuntansi tidak mempengaruhi fraud.

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Published

2018-09-30

Issue

Vol. 8 No. 2 (2018)

Section

Articles

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