Research Article
The Effect of Organizational Culture and Information Asymmetry on Tendency of Accounting Fraud
@INPROCEEDINGS{10.4108/eai.28-9-2020.2307354, author={Riri Pratiwi and Hari Setiyawati}, title={The Effect of Organizational Culture and Information Asymmetry on Tendency of Accounting Fraud}, proceedings={Proceedings of the 1st MICOSS Mercu Buana International Conference on Social Sciences, MICOSS 2020, September 28-29, 2020, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={MICOSS}, year={2021}, month={5}, keywords={organizational culture information asymmetry tendency of accounting fraud}, doi={10.4108/eai.28-9-2020.2307354} }- Riri Pratiwi
Hari Setiyawati
Year: 2021
The Effect of Organizational Culture and Information Asymmetry on Tendency of Accounting Fraud
MICOSS
EAI
DOI: 10.4108/eai.28-9-2020.2307354
Abstract
This study aims to examine the effect of organizational culture and information asymmetry to accounting fraud tendencies. The population of this research is Regional Work Unit (SKPD) South Tangerang and Tangerang City. The data sources used in this study is primary data. Primary data is obtained from the answer to the questionnaire in the respondent's content. The questionnaire was used to collect data and research samples of 40 respondents and research sample of 41 respondents. The sampling technique used was purposive sampling technique. The data obtained were analyzed using the PLS analysis technique (Partial Least Square) through the PLS software. The results showed that organizational culture had a significant effect on accounting fraud, while information asymmetry had no significant effect on accounting fraud.
