Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: January - June 2022

Determining Factors of Fraud in Local Government

Sukhemi Sukhemi (Universitas PGRI Yogyakarta)
Indah Ayu Arum Sari (Universitas PGRI Yogyakarta)
Inayat Hanum Indriati (Universitas PGRI Yogyakarta)

Article Info

Publish Date
12 Jan 2022

Abstract

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.

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Journal Info
Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

jiak

Publisher

Universitas Putra Bangsa Kebumen

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Ilmiah Akuntansi dan Keuangan has been published since July 2014 by LP3M Universitas Putra Bangsa. JIAK is a scientific journal that focuses on the area of accounting and finance. JIAK is biannually issued (January-June and July-December). This Journal is indexed in DOAJ, Google Scholar, ...