Perilaku Tidak Etis, Asimetri Informasi Dan Ketaatan Aturan Akuntansi Terhadap Fraud Akuntansi Pada LPD Se-Kecamatan Mengwi

Abstract

LPD accounting fraud  can disrupt their financial and business operations and cause harm to clients, stakeholders and the local community. The purpose of this study was to analyze the impact of unethical conduct, information asymmetry, and accounting compliance on trends in accounting fraud in Mengwi District LPD. The study included her 152 respondents who were selected using targeted random sampling and whose data were collected through questionnaires. Data analysis includes hypothesis testing using multiple regression analysis and t-test. The results show that unethical behavior and information asymmetry have a significant and positive impact on accounting fraud trends, while compliance with accounting rules has a significant and negative impact on accounting fraud trends.. The report recommends improving internal controls to prevent accounting fraud as early as possible.