Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan Pada Kecurangan Akuntansi: Perilaku Tidak Etis Sebagai Mediasi

Abstract

The goal of this study is to see how leadership style, knowledge asymmetry, and regulatory compliance affect accounting fraud, using unethical behavior as a mediating variable. In this study, the Kuansing Regency Government's State Civil Apparatus population was used. ASN served as the sampler for the purpose of purposeful sampling. The information was gathered using a questionnaire that was mailed to the study's participants. The findings of data processing utilizing Warp PLS reveal that Leadership Style and Information Asymmetry have an impact on accounting fraud, but that compliance with accounting rules has no impact. The findings also suggest that unethical behavior mediates the association between accounting fraud and leadership style, information asymmetry, and rule compliance.

Revealing Good Governance in Regional Financial Reporting (Case Study on Banyuwangi Regency Government)

“…With effective and firm leadership and supported by a high level of commitment from employees, the potential for fraud will be reduced (Wijayanto, 2020). (Basri et al, 2022) also stated that if the leadership style in an organization has been effective in terms of performance, it can reduce the risk of accounting fraud. Thus, it is important for leaders to develop an effective leadership style and ensure high commitment from employees to achieve and prevent potential financial report fraud.…”

Pengaruh Pengendalian Internal Dan Gaya Kepemipinan Terhadap Kecenderungan Kecurangan (Fraud)

“…Gaya kepemimpinan yang baik dapat mengurangi kecenderungan terjadinya kecurangan (fraud). Hasil ini sejalan dengan hasil penelitian dari ; Permatasari et al, (2017); Kurrohman & Widyayanti, (2018); Setiawan et al, (2020); Basri et al, (2022) yang menunjukkan bahwa gaya kepemimpinan berpengaruh negatif terhadap kecenderungan terjadinya kecurangan (fraud). Berdasarkan hal tersebut maka hipotesis dirumuskan sebagai berikut: H2: Gaya kepemimpinan berpengaruh negatif terhadap kecenderungan kecurangan (Fraud)…”

“…Dengan demikian, H2 diterima karena t hitung lebih besar dari t tabel, yang berarti bahwa terdapat pengaruh gaya kepemimpinan terhadap kecenderungan fraud. Hasil penelitian ini sejalan dengan hasil penelitian dari ; Permatasari et al, (2017); Kurrohman & Widyayanti, (2018); Setiawan et al, (2020); Basri et al, (2022). Yang menujukkan bahwa gaya kepemimpinan berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud).…”