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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Journal Of Management Science (JMAS) International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kepada Masyarakat Ungu ( Abdi Ke Ungu) Jurnal Abdimas Bina Bangsa Jurnal Akuntansi dan Keuangan (JAK) Journal of Accounting and Digital Finance PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Manajemen, Akuntansi, Ekonomi Indonesia Accounting Research Journal Indonesian Journal of Health Research and Development Jurnal Pendidikan Teknologi Informasi (J-Diteksi)
Mulyono, Andi
Program Studi Akuntansi, Universitas Aisyah Pringsewu, Lampung, Indonesia
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : International Journal of Economics Development Research (IJEDR)

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Analysis of Client Importance and Workload in Predicting Fraud Behavior in Local Government Agustina, Fitria Fertha; Mulyono, Andi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9235

Abstract

This study examines the relationship between client importance and workload in predicting fraudulent behavior by emphasizing the role of client frequency and reputation, work time and volume, productivity level, auditor knowledge, and doubtful attitudes. Located in a local government, the study highlights how these constructs influence fraudulent behavior. Using a questionnaire and analyzed with multiple linear regression, this study shows that client importance and workload can predict fraudulent behavior. Clients who frequently interact and communicate with auditors motivate auditors to be more thorough and meticulous in conducting audits. However, this effect will not occur if auditors have limited working hours with a large volume of work, resulting in decreased audit productivity and potentially leading to accounting irregularities. This finding also provides the view that when auditors are easily convinced and believe what others say, fraud will be easier to commit, so auditors must have a doubtful attitude towards clients.
Co-Authors Bintoro, Panji Dera Elva Junita Dwi Yana Ayu Andini Ferly Ardhy Firmansyah, Habib Fitria Fertha Agustina Fitria Fertha Agustina Fitria Inayah, Rhala Fixi Intansari Fuadi, Fauzan Ikhfani, Femas Khairul Joko Triloka Kristi Agust, Kristi Kristiana, Betty Leli M. Galih Ramaputra Makhda Intan Sanusi Naufal Sinatria Naufal Sinatria Nuruhidin, Ahmad pramajaya, Jamilah Pratiwi, Amali Rica Pratiwi, Ratih Tiyas Putri, Leoni Frissillia Ratih Tiyas Pratiwi Ratnasari Ratnasari Riko Aldi Winata Riska Agi Sawirti Saripin, Saripin Sawirti, Riska Agi Sekar Larasati, Bayu Selly Puspita Sari Sunarmi Sunarmi Sunarmi Sunarmi Sutinah Sutinah Wati, Desti Ambar Yudha Pratama, Rendy Zulkifli