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Aprilia, Nabila
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Accounting Fraud Propensity: Impact of Internal Control Systems, Accounting Rule, Morality, Compensation Angelita, Maya; Satriawan, Indra; Martini, Rita; Zaliah, Zaliah; Widyastuti, Endah; Nalviantry, Marina; Aprilia, Nabila
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.87920

Abstract

This study aims to evaluate the partial and concurrent effects of the role of internal control systems, accounting rule compliance, morality, and proper compensation on the risk of accounting fraud. Data analysis was conducted using a Structural Equation Modeling approach with Partial Least Squares (SEM-PLS) assisted by SmartPLS 4. Utilising data gathered from questionnaires given to 128 respondents in 32 Regional Apparatus Organization (RAOs), a quantitative method with an associative-descriptive approach was used. he results show that the internal control system has a negative and significant impact, highlighting its role in preventing fraud. Similarly, compliance with accounting regulations also has a negative and significant effect, showing that regulatory adherence supports the integrity of financial reporting. In contrast, individual morality has a positive and significant impact, suggesting that strong personal ethics alone may not prevent fraudulent behaviour. Meanwhile, compensation suitability has a negative and significant effect, indicating that fair and appropriate compensation can help reduce fraud. Together, these four variables explain 47.1% of the variation in accounting fraud tendencies. In practice, fraud prevention requires a coordinated strategy that integrates improved systems, legal compliance, individual morality, and fair compensation rather than relying solely on a single factor such as control or ethics. The novelty lies in the use of Partial Least Squares Structural Equation Modelling (PLS-SEM), a method rarely applied in prior studies, especially within Regional Government Agencies in Pagar Alam City, where research on accounting fraud tendencies remains unexplored
Co-Authors Alfin Nur Arifah Alfin Angelita, Maya Ariswara, Resma Arkananta, Rajwa Ryanda Bayu Budi Prakoso Elvinna, Dina Elwan Stiadi endah widyastuti Gunawan, Dani Indra Satriawan Lestary, Ratnah Madyasari, Rina Mairawati, Dwi Mondong, Juandinho Dwantara Yosua Muhammad Nurjamaludin Muslihah, Neni Nadhiroti Nalviantry, Marina Ningati, Dinda Ayu Nurhidayati, Anisa Rahimah, Dewi Rahmat Romadhon, Dzikri Septiana, Rhama Aulia Siti Sahara Sugianto Sugianto Taupik Akbar Utari, Tria Widdy Sukma Nugraha Zaliah, Zaliah