Jurnal Akuntansi dan Auditing Indonesia 25(1) June 2021 Jurnal Akuntansi dan Auditing Indonesia https://journal.uii.ac.id/JAAI An analysis on fraud tendency of village government officials Herlina Rahmawati Dewi*, Mahmudi, Rafiq Maulana Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia *Corresponding author email:
[email protected] ARTICLE INFO A B S T R A C T Article history: This research aims to analyze the influence of information asymmetry, religiosity, Available online organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Keywords: Regression analysis was used to test the proposed hypotheses. From seventy-one respondents Information asymmetry, religiosity, working as village government administrators in thirty-five villages in Magetan Regency, East organizational culture, regulatory Java Province, this study has found that information asymmetry, religiosity, organizational enforcement, fraud culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud. DOI: https://doi.org/10.20885/jaai.vol25.i ss1.art4 Introduction The success of a country’s development can be seen from the developments in each sector. One of the indicators in the successful development of a country is its village ability to grow (Wartaekonomi.co.id, 2019). Village as a part of regional autonomy structure has immediate hierarchical position to the community in providing public services. With the issuance of Law No. 6/2014 (Village Act), village has a very strategic role in the government. Considering that village is the smallest unit of government structure, it has a fundamental role for the state.