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Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 20 No. 1 (2025) · pp. 98–108

DOI
10.52062/jaked.v20i1.4611
ISSN
2621-6787, 1978-4848
Published
2025-04-24
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The research aims to explain the influence of internal control systems, rule compliance and information asymmetry on the tendency of accounting fraud using purposive sampling as a sample collection technique. The population in this study were 19 cooperatives in the city of Jayapura with a sample of 68 respondents. The data used in this research uses a questionnaire which is distributed directly to cooperative members based on predetermined criteria. This research uses Structural Equation Modeling (SEM)-Partial Least Square (PLS) using WarpPLS 8.0 software. The research results show that internal control variables have a negative effect on the tendency for accounting fraud, while rule compliance and information asymmetry have no influence on the tendency for accounting fraud in cooperatives in Jayapura City.Keywords: internal control system, compliance with rules, information asymmetry, accounting fraud tendencies

Collaboration network of the authors

40 authors · 128 co-authorship links · showing the 40 most connected

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  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown7
Siti RofingatunAffiliation unknown7
Syaikhul FalahAffiliation unknown6
Anthonius H. Citra WijayaAffiliation unknown5
Pascalina Van Sweet SesaAffiliation unknown5
Agustinus SalleAffiliation unknown4
Aaron M.A. SimanjuntakAffiliation unknown4
Rudiawie LarasatiAffiliation unknown4
Cornelia Desiana MataniAffiliation unknown4
Maylen K.P. KambuayaAffiliation unknown3
Juliana WaromiAffiliation unknown2
Theo AllolayukAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Paulus Allo LayukAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Berlian Ritha BeloAffiliation unknown1
Lynda LyndaAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Dein S MarandofAffiliation unknown1
Anthonius H.C. WijayaAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation unknown1
Putri Purwaning SuciAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura)</dc:title>
	<dc:creator>Sagala, Febriana</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Matani, Cornelia D.</dc:creator>
	<dc:creator>Patma, Kurniawan</dc:creator>
	<dc:creator>Sesa, Pascalina V. S.</dc:creator>
	<dc:creator>Paru, Sara M.</dc:creator>
	<dc:description xml:lang="en-US">The research aims to explain the influence of internal control systems, rule compliance and information asymmetry on the tendency of accounting fraud using purposive sampling as a sample collection technique. The population in this study were 19 cooperatives in the city of Jayapura with a sample of 68 respondents. The data used in this research uses a questionnaire which is distributed directly to cooperative members based on predetermined criteria. This research uses Structural Equation Modeling (SEM)-Partial Least Square (PLS) using WarpPLS 8.0 software. The research results show that internal control variables have a negative effect on the tendency for accounting fraud, while rule compliance and information asymmetry have no influence on the tendency for accounting fraud in cooperatives in Jayapura City.Keywords: internal control system, compliance with rules, information asymmetry, accounting fraud tendencies</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2025-04-24</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4611</dc:identifier>
	<dc:identifier>10.52062/jaked.v20i1.4611</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 20 No. 1 (2025): Mei; 98-108</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 20 No 1 (2025): Mei; 98-108</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4611/3131</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>