Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Optimal: Jurnal Ekonomi dan Manajemen
Sinta Permata Sari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH MORALITAS INDIVIDU DAN ASIMETRI INFORMASI TERHADAP KECURANGAN AKUNTANSI: (Studi Empiris Pada OPD Kabupaten Solok) Sinta Permata Sari; Siska Yulia Defitri; Lili Wahyuni
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1105.797 KB) | DOI: 10.55606/optimal.v2i3.509

Abstract

This study aims to determine the effect of individual morality (X1) on accounting fraud (Y), the effect of information asymmetry (X2) on accounting fraud (Y). The results showed that individual morality (X1) had negative and significant effect on accounting fraud (Y). This result is evidenced by the value of tcount = 2,427 while the value of ttable = 1,669, meaning 2,427 > 1,669 Furthermore, the significant value is 0,018 < 0,05, while Information Asymmetry (X2) has an effect on Accounting Fraud (Y). This result is evidenced by the value of tcount = 3,122 while the value of ttable = 1,669, meaning 3,122 > 1,669. Furthermore, the significance value of 0,003 <0.05. After that, Individual Morality (X1) and Information Asymmetry (X2) have a simultaneous effect on Accounting Fraud (Y). This result is evidenced by the value of Fcount = 6,119 and Ftable = 2.75, which means 6,119 > 2.75. Furthermore, the significance value of 0.004 <0.05.
Co-Authors Lili Wahyuni Siska Yulia Defitri