Open AccessInternal Control System between Fraud Asset Management and Local Governance: A Social and Organizational Perspective
Author(s) -
Abdul Pattawe,
Nurhayati Haris,
Muhammad Natsir,
- Jamaluddin,
. Masruddin,
Muhammad Sadat Din,
Andri Gustama Larija
Publication year - 2022
Publication title -
webology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.259
H-Index - 18
ISSN - 1735-188X
DOI - 10.14704/web/v19i1/web19366
Subject(s) - outcome (game theory) , business , nonprobability sampling , perspective (graphical) , control (management) , local government , internal control , government (linguistics) , corporate governance , asset (computer security) , psychology , accounting , computer security , economics , computer science , finance , management , microeconomics , audit , law , political science , philosophy , demography , population , linguistics , artificial intelligence , sociology
This study aims to examine the effects of peer influence and outcome expectancies on fraud in local government asset management. This study is also to analyze moderating effect of the internal control system between peer influence and outcome expectancies on the fraudulent behavior. By utilizing purposive sampling method to obtain data from government units of Palu City and by using PLS with the help of WarpPLS software, the results show that peer influence has a positive effect on fraudulent behavior, while outcome Expectancies have a negative effect on the fraudulent behavior. Moreover, internal control system is able to moderate the influence of peer influence and outcome expectancies against fraudulent behavior. The results would imply that strong internal control system is more likely able to reduce or weaken the influence of peer influence on fraudulent behavior.