PENGARUH BUDAYA ETIS ORGANISASI, PENEGAKAN HUKUM DAN ASIMETRI INFORMASI TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI (FRAUD) (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang Panjang)

Abstract

This research is aimed to test the empirical influence of organization’s culture ethic, law enforcement and asymmetry of information on the trend of accounting fraud.The population in this study are all Regional Financial Management Working Unit (SKPKD) in Padang Panjang as many as

24 SKPD. The sample in this study using technigue total sampling. The data collection technique has

been done by issuing questionnaires.The data is the primary data which has been collected by issuing questionnaires to the respondents.This research is quantitative research is research that focuses on testing hypothesis with statistical method analysis tools and produce results that can be generalized. The data analysis technique has been done by using multiple linear regressions analysis.This study uses assumption test normalias clasic is test, test multicoloniarity and heteroscedasticity test. The data source is the opinions and perceptions of each personnel within the government agency responsible for making or preparing financial reports. The results showed that : 1) The organitation’s culture ethic significant didn’t effect on the tendency of accounting fraud, 2) The law enforcement significant negative effect on the tendency of accounting fraud  3) The information asymmetry p ositive significant effect on the tendency of accounting fraud.

Keywords  : Organization’s Culture Ethic, Law Enforcement and Asymmetry  Information