Authors :
Agus Wahyudi
Volume/Issue :
Volume 5 - 2020, Issue 12 - December
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/34Is6I7
Abstract :
This Study aims to examine the effect of
asymmetric information and unethical behaviour on the
tendency of accounting fraud in village governments in
Empang Sub-District, Sumbawa District. The test was
carried out in 10 villages scattered in the Empang SubDistrict area with total number respondents is 70. The
respondents in this study were the head of the village,
village head secretary, section head, head of financial
affairs, and the head of the Village Consultative Body.
The results showed that asymmetric information affects
the tendency of accounting fraud, then unethical
behaviour affects the tendency of accounting fraud.
Keywords :
Tendency of Accounting Fraud, Asymmetric Information, Unethical Behaviour.
This Study aims to examine the effect of
asymmetric information and unethical behaviour on the
tendency of accounting fraud in village governments in
Empang Sub-District, Sumbawa District. The test was
carried out in 10 villages scattered in the Empang SubDistrict area with total number respondents is 70. The
respondents in this study were the head of the village,
village head secretary, section head, head of financial
affairs, and the head of the Village Consultative Body.
The results showed that asymmetric information affects
the tendency of accounting fraud, then unethical
behaviour affects the tendency of accounting fraud.
Keywords :
Tendency of Accounting Fraud, Asymmetric Information, Unethical Behaviour.
