Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura)

Authors

  • Febriana Sagala Universitas Cenderawasih
  • Meinarni Asnawi Universitas Cenderawasih
  • Cornelia D. Matani Universitas Cenderawasih
  • Kurniawan Patma Universitas Cenderawasih
  • Pascalina V. S. Sesa Universitas Cenderawasih
  • Sara M. Paru Universitas Cenderawasih

DOI:

https://doi.org/10.52062/jaked.v20i1.4611

Abstract

The research aims to explain the influence of internal control systems, rule compliance and information asymmetry on the tendency of accounting fraud using purposive sampling as a sample collection technique. The population in this study were 19 cooperatives in the city of Jayapura with a sample of 68 respondents. The data used in this research uses a questionnaire which is distributed directly to cooperative members based on predetermined criteria. This research uses Structural Equation Modeling (SEM)-Partial Least Square (PLS) using WarpPLS 8.0 software. The research results show that internal control variables have a negative effect on the tendency for accounting fraud, while rule compliance and information asymmetry have no influence on the tendency for accounting fraud in cooperatives in Jayapura City.
Keywords: internal control system, compliance with rules, information asymmetry, accounting fraud tendencies

Downloads

Download data is not yet available.

Additional Files

Published

2025-04-24

How to Cite

Sagala, F., Asnawi, M., Matani, C. D., Patma, K., Sesa, P. V. S., & Paru, S. M. (2025). Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura). JURNAL AKUNTANSI DAN KEUANGAN DAERAH, 20(1), 98–108. https://doi.org/10.52062/jaked.v20i1.4611

Issue

Section

Artikel