2021
DOI: 10.36067/jbis.v3i1.89
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Personal culture dan integritas, mana yang lebih penting untuk mengurangi kecurangan akuntansi?

Abstract: The research aimed to get empirical evidence the influence of internal control, individual morality, personal culture and integrity on accounting fraud at the OPD of Kulon Progo Regency. The sample used was 69 respondent with puropsive sampling method. The data were analized with multiple linear regression. The results of this reserch show that the personal culture has a positive effect on the accounting fraud and  integrity has a negative effect on the accounting fraud, while internal control and has no effec… Show more

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Cited by 2 publications
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“…The integrity index of the tax apparatus has an important role in increasing the state's tax ratio, which is still relatively low. integrity creates a good personal culture and prevents the occurrence of fraudulent acts or tax absenteeism (Aprilia & Adhivinna, 2021) attitude of taxpayer integrity can motivate themselves to fulfill tax obligations. Integrity creates confidence for taxpayers and leads them to wise behavior in making decisions related to taxation and behaving in accordance with applicable tax regulations.…”
Section: The Effect Human Integrity On Taxpayer Compliancementioning
confidence: 99%
“…The integrity index of the tax apparatus has an important role in increasing the state's tax ratio, which is still relatively low. integrity creates a good personal culture and prevents the occurrence of fraudulent acts or tax absenteeism (Aprilia & Adhivinna, 2021) attitude of taxpayer integrity can motivate themselves to fulfill tax obligations. Integrity creates confidence for taxpayers and leads them to wise behavior in making decisions related to taxation and behaving in accordance with applicable tax regulations.…”
Section: The Effect Human Integrity On Taxpayer Compliancementioning
confidence: 99%