Analisis Faktor Determinan Terjadinya Kecenderungan Kecurangan (Studi Pada Pemerintah Provinsi Papua)

Abstract

The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.

The Effect of Whistleblowing and Professional Skepticism on Fraud Detection Fraud and Fraud Audit Training as a Moderating

“…BPK findings from 2016 of fraud and non-compliance include social assistance and spending management grants the fact that so many people continue to fall outside of the eligibility requirements for social assistance leads to a waste of Papua Province's regional funds. In the case of the Kemiri-Depapre road improvements, there was fraud in the procurement process, and there was abuse of power, specifically to benefit oneself, other people, and corporations thereby causing losses to the State (Salle et al, 2018). Fraud is more likely to occur when there are opportunities present.…”

E-Finance : Mitigation of Fraud Tendency in Indonesia

“…In order to realize good governance, it is necessary to implement a good control system as well (Nanda, Rasuli, & Taufik, 2020). With the development of technology and the needs of an increasingly complex and sophisticated era, the government is also required to continue to improve itself (Reza & Hermawansyah, 2019), improve the quality of financial reporting (Djawang, 2019) and internal control in order to mitigate the risk of fraud as little as possible (Kadarman, Meiliani, & Santoso, 2019), reducing all loopholes that can be exploited by government individuals who have fraudulent intentions (Salle, Asnawi, & Wijaya, 2020).…”