An analysis on fraud tendency of village government officials

This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the p...

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Bibliographic Details
Main Authors: Herlina Rahmawati Dewi, Mahmudi Mahmudi, Rafiq Maulana
Format: Article
Language:English
Published: Universitas Islam Indonesia 2021-05-01
Series:Jurnal Akuntansi dan Auditing Indonesia
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Online Access:https://journal.uii.ac.id/JAAI/article/view/18463
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Summary:This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.
ISSN:1410-2420
2528-6528