PENGARUH ASIMETRI INFORMASI, MORALITAS DAN MOTIVASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Abstract

ABSTRACT: This study aims to examine and explain: (1) the extent to which information
asymmetry influences the tendency of accounting fraud, (2) the extent to which morality influences
the tendency of accounting fraud, (3) the extent to which motivation influences the tendency of
accounting fraud and (4) the extent to which information asymmetry, morality and motivation
influence the tendency of accounting fraud. The type of research data is primary data. The
respondents were staff at the Batu City Regional Finance Agency. The population in this study
amounted to 62 BKD staff. The sampling technique uses purposive sampling with a total sample of
52 respondents. This study uses multiple linear regression analysis, validity test, reliability test,
normality test, multicollinearity test and heteroscedasticity test. Based on the results of the study it
can be concluded that the information asymmetry, morality and motivation influence the tendency
of accounting fraud by 67.7% while the remaining 32.3% is influenced by other variables not
examined.