Determinants of Accounting Frauds: Perceptions of Indonesian Civil Servants

Hadri Kusuma and Raden Roro Tisa Rachma Andreina
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Hadri Kusuma: Faculty of Economics, Islamic University of Indonesia, Indonesia
Raden Roro Tisa Rachma Andreina: Faculty of Economics, Islamic University of Indonesia, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2017, vol. 6, issue 4, 11-21

Abstract: This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset), Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud. Key Words:Information Asymmetry, Organizational Commitment, Individual Morality, Accounting Fraud

Date: 2017
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