PENGARUH KOMPETENSI, KOMPENSASI, KETAATAN ATURAN AKUNTANSI, ASIMETRIS INFORMASI, KULTUR ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

This study aims to analyze the factors that influence the tendency of accounting fraud in the government of Gunungkidul. The sampling technique in this study was carried out by purposive sampling with certain criteria or considerations. 110 questionnaires were successfully distributed, while only 100 were collected. The type of data used is primary data, which is obtained by distributing questionnaires. The method used in this research is multiple regression analysis with SPSS 23.0 program. The results of this study indicate that asymmetric information has a positive effect on the tendency of accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. Meanwhile, Competence, Compensation and Compliance with Accounting Rules have no effect on the tendency of accounting fraud