Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan Pada Kecurangan Akuntansi: Perilaku Tidak Etis Sebagai Mediasi

Yesi Mutia Basri, Yuhelmi, Rheny Afriana Hanif
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引用次数: 1

Abstract

The goal of this study is to see how leadership style, knowledge asymmetry, and regulatory compliance affect accounting fraud, using unethical behavior as a mediating variable. In this study, the Kuansing Regency Government's State Civil Apparatus population was used. ASN served as the sampler for the purpose of purposeful sampling. The information was gathered using a questionnaire that was mailed to the study's participants. The findings of data processing utilizing Warp PLS reveal that Leadership Style and Information Asymmetry have an impact on accounting fraud, but that compliance with accounting rules has no impact. The findings also suggest that unethical behavior mediates the association between accounting fraud and leadership style, information asymmetry, and rule compliance.  
领导风格、信息不对称和会计欺诈规则:作为调解的不道德行为
本研究的目的是观察领导风格、知识不对称和法规遵从如何影响会计舞弊,使用不道德行为作为中介变量。本研究以宽庆县政府国家民用机构人口为研究对象。ASN作为采样器进行有目的的采样。这些信息是通过邮寄给研究参与者的问卷收集的。利用扭曲PLS进行数据处理的结果表明,领导风格和信息不对称对会计舞弊有影响,但对会计准则的遵守没有影响。研究结果还表明,不道德行为在会计欺诈与领导风格、信息不对称和规则遵守之间起中介作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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