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Determinants of Accounting Frauds: Perceptions of Indonesian Civil Servants


  • Hadri Kusuma

    (Faculty of Economics, Islamic University of Indonesia, Indonesia)

  • Raden Roro Tisa Rachma Andreina

    (Faculty of Economics, Islamic University of Indonesia, Indonesia)


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

Suggested Citation

  • Hadri Kusuma & Raden Roro Tisa Rachma Andreina, 2017. "Determinants of Accounting Frauds: Perceptions of Indonesian Civil Servants," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 6(4), pages 11-21, July.
  • Handle: RePEc:rbs:ijbrss:v:6:y:2017:i:4:p:11-21

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    References listed on IDEAS

    1. Agrawal, Anup & Cooper, Tommy, 2015. "Insider trading before accounting scandals," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 169-190.
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