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All Journal International Journal of Economy, Education and Entrepreneurship (IJE3)
Ika Nirmalasari
University of Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance Education Other

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THE INFLUENCE OF THE INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT ON FRAUD OF FINANCIAL REPORTS IN THE PUBLIC SECTOR Ika Nirmalasari; Rida Perwita Sari
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.165

Abstract

This study investigates the impact of internal control systems and organizational commitment on public sector financial statement fraud. This study uses a quantitative approach. The sample was the Government Internal Supervisory Apparatus (APIP) at the Inspectorate of East Java Province. This investigation utilized primary data through a questionnaire distributed to 49 participants. The analysis technique used outer and inner model tests with hypothesis testing using the WarpPLS version 7.0 statistical tool. The results showed that the internal control system had an effect on fraudulent financial reporting, and organizational commitment had an effect on fraudulent financial reporting.
Co-Authors Rida Perwita Sari