An Examination of the Relationship between Corporate Culture and Financial Statement Fraud in Nigeria

Moses, Temple

doi:10.9734/ajeba/2018/46149

Cited by 1 publication

(1 citation statement)

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“…The results of research on LPDs in Buleleng Regency state that organizational culture has a negative impact on fraud tendencies [6]. Research conducted by Moses [12] on companies listed on the Nigerian stock market also shows the results that corporate culture and fraud have a negative influence or relationship. However, contrary to the findings of research in villages in Dharmasraya District, this study did not find any influence between organizational culture and accounting fraud tendencies [1].…”

Section: Introductionmentioning

confidence: 99%

The effect of individual morality, information asymmetry and organizational culture on the tendency of accounting fraud

Sari¹,

Pradnyani²,

Cahyadi³

2023

JASAFINT

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This study aims to determine the effect of individual morality, information asymmetry and organizational culture on fraud tendencies. This research was conducted at LPD in Kerambitan District. The research method used in this study is a quantitative research method with primary data obtained from questionnaire data as measured by a Likert scale. The population of this study were LPD employees in Kerambitan District, while the sampling method used was purposive sampling with a total sample of 114 respondents. Data analysis used multiple linear regression using SPSS 26. Based on the results of the study, it was shown that individual morality has a negative influence on the tendency of accounting fraud. Information asymmetry has a positive effect on the tendency of accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. The advice that researchers can give is to internal supervisory bodies (panureksa) give warnings or sanctions to employees who have bad morals and do not apply organizational culture and always supervise the preparation of financial reports to minimize fraud in the preparation of financial reports.

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Section: Introductionmentioning

confidence: 99%