Open AccessDetermining Factors of Fraud in Local Government
Author(s) -
Sukhemi Sukhemi,
Indah Ayu Arum Sari,
Inayat Hanum Indriati
Publication year - 2022
Publication title -
jurnal ilmiah akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2580-510X
pISSN - 2548-9453
DOI - 10.32639/jiak.v11i1.13
Subject(s) - respondent , nonprobability sampling , affect (linguistics) , sample (material) , business , variables , accounting , compliance (psychology) , local government , control (management) , government (linguistics) , compensation (psychology) , control variable , psychology , social psychology , statistics , economics , political science , law , environmental health , management , mathematics , medicine , population , linguistics , chemistry , philosophy , communication , chromatography
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.