MENGUNGKAP KECURANGAN AKUNTANSI: DAMPAK MORALITAS APARAT DAN ASIMETRI INFORMASI DENGAN PENGENDALIAN INTERNAL SEBAGAI MODERASI

Abstract

This research aims to test and determine the influence of officer morality and asymmetry information on accounting fraud. Apart from that, this research also aims to test whether internal control variables moderate the relationship between each variable apparatus morality and information asymmetry against accounting fraud. This research is a type of quantitative research. Because the data used in This research is primary data. The research population is in the Regional Work Units there are 29 SKPD consisting of Inspectorates, Agencies and Services. In this research sample selection using the total sampling method. The data analysis method uses path analysis using the SEM (Structural Equation Modeling) or Model model Structural Equations with the Warp PLS 6.0 program. The conclusion from the results of testing the first hypothesis is the morality of government officials has a negative effect on accounting fraud, the second hypothesis is information asymmetry has a positive effect on accounting fraud, the third hypothesis is internal control cannot moderate the relationship between the morality of government officials and fraud accounting and the fourth hypothesis, namely internal control can moderate the relationship between information asymmetry with accounting fraud.