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All Journal The Indonesian Accounting Review Journal of Economic, Bussines and Accounting (COSTING) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL EKONOMI SAKTI (JES) JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic
Riky Sai Maruli
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Exploring the Role of Internal Control Effectiveness, Information Asymmetry, and Individual Morality in Accounting Fraud: Insights from the Public Sector Maruli, Riky Sai
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5606

Abstract

Accounting fraud remains a serious issue that can disrupt organizational governance and reduce financial transparency, particularly in the public sector. Based on the Fraud Triangle Theory, fraud is driven by pressure, opportunity, and rationalization, which are reflected in organizational conditions and individual behavior. This study examines the effects of internal control effectiveness, information asymmetry, and individual morality on the likelihood of accounting fraud. This research employs a quantitative approach with a causal-comparative design, using primary data collected through questionnaires distributed to 96 respondents working in finance, accounting, and budget management fields. The sample was selected using purposive sampling, and the data were analyzed using IBM SPSS Statistics. The results indicate that internal control effectiveness and information asymmetry significantly affect the probability of accounting fraud, while individual morality does not. Simultaneously, the three variables do not significantly affect the probability of fraud. These findings suggest that organizational factors, particularly the quality of internal control systems and the level of information transparency, play a more dominant role than individual moral factors in preventing fraud. The practical implication of this study is that decision-makers in the public sector should strengthen internal control systems and enhance information transparency as key strategies to minimize the risk of accounting fraud.
Co-Authors Brenda Ernsky Palar Cecilia Yolanda Silitonga Daniel Luther Somopawiro Felisintikhe, Dea Jessika Francis Hutabarat Harianja, Silvana Harlyn L. Siagian James Sylvanus Uly Reke Juwina Br Perangin Angin Krista Sinaga Lenita Waty Lorina Siregar Sudjiman Manik, Sheren Mey Line Br Marthinus Ismail Michael Raydiene Nurdiani, Fuji Olivia Fransisca Moniaga Pandiangan, Ruth Pangaribuan, Hisar Philip Morris Sihombing Putri Yohan, Lidya Monalisa Richard Friendly Simbolon Simanjuntak, Gilbert Billy Dionisius Srimayanty, Vina Susanti, Mila Valentine Siagian