Determinants of Accounting Frauds


Information Asymmetry
Organizational Commitment
Individual Morality
Accounting Fraud

How to Cite

Kusuma, H., & Andreina, R. (2017). Determinants of Accounting Frauds. International Journal of Research in Business and Social Science (2147- 4478), 6(4), 11-21.


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.


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