FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA PUSKESMAS DI KOTA YOGYAKARTA

Authors

  • Muhammad Alfi Satia Pratama Universitas Aisyiyah Yogyakarta
  • Fajar Satriya Segarawasesa Universitas Aisyiyah Yogyakarta

DOI:

https://doi.org/10.31959/jm.v12i1.1355

Abstract

Accounting fraud is an act of fraud committed by an individual or companygroup for profit. Acts of fraud can be bad for investors as well as,even other stakeholders.This study aims to empirically test the effectiveness of the internal control system, empirically the effectiveness of information asymmetry, empirically the effectiveness of conformity compensation, empirically the effectiveness of religiosity, empirically the effectiveness of implementationGood Corporate Governance accounting at the health center in the city of Yogyakarta.

The population in this study were all health centers in the city of Yogyakarta and the sample taken in this study was 36 sample consisted of heads of Administrative Sub-divisions and Financial Staff. The research method uses quantitative methods using primary data obtained from questionnaires that are distributed randomlyoffline. The data analysis technique used is descriptive statistical analysis technique with the programStatistical Program for Social Science (SPSS) Version 26. The results of the study show that the internal control system, information asymmetry, compensation suitability, religiosity and implementation Good Corporate Governance does not affect the tendency of accounting fraud at the health center in the city of Yogyakarta.

Downloads

Published

2023-03-01

Issue

Vol. 12 No. 1 (2023)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Access and Licensing

All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.

To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.

Copyright Policy

Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.

Authors are also encouraged to:

  1. Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
  2. Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.