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Journal : Journal of Contemporary Accounting

Determinants of accounting fraud in Paser regency regional apparatus Nor, Wahyudin; Purnamasari, Wulan; Lesmanawati, Dewi
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art4

Abstract

Accounting fraud can occur in the private and government sectors. This study aims to test and analyze the factors that affect accounting fraud in the Paser Regency Regional Apparatus. The population consists of 218, with a sample of 87 respondents consisting of the Head of the agency/agency, Secretary, Head of Finance, and officials involved in using funds and preparing financial statements. Data were collected through questionnaires measured using the Likert scale and analyzed by regression analysis using SPSS 25. Based on the results of the analysis, it was found that the variable perception of compensation suitability negatively affects accounting fraud. While information asymmetry, internal control, individual morality, observance of accounting rules, and internal audit do not affect accounting fraud. The Paser Regency government should close the opportunity for fraud by tightening financial management and reporting supervision, paying attention to and maintaining compensation adjustments, including incentives and other benefits to minimize fraud.
Co-Authors Adiningsih S, Sri Hutami Adyningsih, Sri Hutami Agusnaya, Nurrahmah Alif, Andi Muhammad Andi Sawe Ri Esso Andi Tenri Ampa Anggraeni, Naufa Julia Anita Candra Dewi Ardhiyani, Ika Widya Arif, Donny As Syukri, Khoirul Anam Asti Nur Aryanti Candraningrat, C. Candraningrat Candraningrat, C. Candraningrat2 Dani Rizana Darno, Darno Diansyah, Refor Didik Setiawan Ekasari, Ratna Firdaus, Nurwahidah Fittriya, Nurul Laili gina dewi sonia Hamsar, Israwaty Herlianingrat, Ratu Stevanny Hidayah, Resky Wira Hifza, Hifza I Wayan Swandi Ihsan Said Ahmad, Muhammad Indriani, Tari Jonimar, Jonimar Juniardi Juniardi K, Amiruddin Labusab, Labusab Lesmanawati, Dewi Lia Febria Lina Mallajareng, Muhlis Marina MD Arifin, Khadijah binti MENDY HOSANA M., MENDY HOSANA Moh Sabri AR Muhamad Parhan Muhammad Hasan Muhlis Muhlis Muslimah Muslimah MUSLIMIN Muslimin Kara MUSTARI Mustari Mustari Najib, Marhawati Nani Triana Ngibad, Khoirul Nia Rahmawati, Nia Niken Savitri Primasari Nirmala, Fatra Lena NIRMALA, PUTRI Nur Ainun Nur Arisah Nur Hikmah Nur Indah Sari Nurwahida Nurwahida, Nurwahida Palupi Permata Rahmi Putra, Purniadi Rahmadani, Riya Rahman Ambo Masse Rahmatullah Rahmatullah Ramli, Hartini Refor Diansyah Resvan Resvan, Resvan Rosidah Rosidah Rosidin, Mochammad Khoirul Said Ahmad, Muh Ihsan Savitri Primasari, Niken Septiandi, Indra Dwi Cahya Siti Aminah Sri Wahyuni Subur, Hikmayani suhaeb, Sutarsi Sukamto, Ika Sumiyarsi Suwandi S. Sangadji Syamsu Rijal Syukron Wahyudi Tadampali, Andi Caezar To Tari Indriani Taufik Kurrohman Wahyudhi, Syukron WAHYUDI Wahyudi Wahyudi Wahyudin Nor Wasik, Zainul Windi Afdal, Windi Wisudawaty, Ika Yucha, Nikma Zainul Wasik Zulistnayarti, Andi