{"title":"影响会计舞弊倾向的因素分析(以昆宁安县村镇银行为例)","authors":"D. Harjadi, A. Hamzah, D. Fatmasari","doi":"10.24235/amwal.v14i1.10089","DOIUrl":null,"url":null,"abstract":"This study aims to find out and analyze the factors that affect the tendency of accounting fraud at BUMN banks in Kuningan Regency. This study uses descriptive and verifiative methods. Sampled in this study as many as 95 employees of BUMN banks in Kuningan Regency. The data analysis technique used is multiple regression analysis using Lisrel. The results showed that information asymmetry has a positive effect on the tendency of accounting fraud, spiritual intelligence negatively affects the tendency of accounting fraud, the morality of the leadership has no effect on the tendency of accounting fraud, the suitability of compensation negatively affects the tendency of accounting fraud and good governace has no effect on the tendency of accounting fraud.","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"71 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Factors That Affect The Tendency of Accounting Fraud (Case Study At BUMN Banks In Kuningan Regency )\",\"authors\":\"D. Harjadi, A. Hamzah, D. Fatmasari\",\"doi\":\"10.24235/amwal.v14i1.10089\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to find out and analyze the factors that affect the tendency of accounting fraud at BUMN banks in Kuningan Regency. This study uses descriptive and verifiative methods. Sampled in this study as many as 95 employees of BUMN banks in Kuningan Regency. The data analysis technique used is multiple regression analysis using Lisrel. The results showed that information asymmetry has a positive effect on the tendency of accounting fraud, spiritual intelligence negatively affects the tendency of accounting fraud, the morality of the leadership has no effect on the tendency of accounting fraud, the suitability of compensation negatively affects the tendency of accounting fraud and good governace has no effect on the tendency of accounting fraud.\",\"PeriodicalId\":268418,\"journal\":{\"name\":\"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah\",\"volume\":\"71 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24235/amwal.v14i1.10089\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24235/amwal.v14i1.10089","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Factors That Affect The Tendency of Accounting Fraud (Case Study At BUMN Banks In Kuningan Regency )
This study aims to find out and analyze the factors that affect the tendency of accounting fraud at BUMN banks in Kuningan Regency. This study uses descriptive and verifiative methods. Sampled in this study as many as 95 employees of BUMN banks in Kuningan Regency. The data analysis technique used is multiple regression analysis using Lisrel. The results showed that information asymmetry has a positive effect on the tendency of accounting fraud, spiritual intelligence negatively affects the tendency of accounting fraud, the morality of the leadership has no effect on the tendency of accounting fraud, the suitability of compensation negatively affects the tendency of accounting fraud and good governace has no effect on the tendency of accounting fraud.