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An analysis on fraud tendency of village government officials

Author

Listed:
  • Herlina Rahmawati Dewi
  • Mahmudi Mahmudi
  • Rafiq Maulana

Abstract

This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.

Suggested Citation

  • Herlina Rahmawati Dewi & Mahmudi Mahmudi & Rafiq Maulana, 2021. "An analysis on fraud tendency of village government officials," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 25(1), pages 33-44.
    • Handle: RePEc:uii:jaaife:v:25:y:2021:i:1:p:33-44:id:18463
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