Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting

Zulaikha, Zulaikha; Hadiprajitno, Paulus Th Basuki; Rohman, Abdul; Handayani, Rr. Sri

doi:10.5267/j.ac.2020.11.020

Cited by 11 publications

(20 citation statements)

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“…To this end, the authors analyzed 265 respondents-including accountants, stakeholders, public officials, and inspectors in Central Java, Indonesia-by using structural equation modeling (SEM) with the AMOS analysis tools. In [42], the authors assessed the Fraud Triangle Theory and human behavior in order to study the factors of opportunity, financial processes, and rationalization. The authors emphasized the importance of psychological and moral aspects.…”

Section: Resultsmentioning

confidence: 99%

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Fraud Detection Using the Fraud Triangle Theory and Data Mining Techniques: A Literature Review

2021

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Fraud entails deception in order to obtain illegal gains; thus, it is mainly evidenced within financial institutions and is a matter of general interest. The problem is particularly complex, since perpetrators of fraud could belong to any position, from top managers to payroll employees. Fraud detection has traditionally been performed by auditors, who mainly employ manual techniques. These could take too long to process fraud-related evidence. Data mining, machine learning, and, as of recently, deep learning strategies are being used to automate this type of processing. Many related techniques have been developed to analyze, detect, and prevent fraud-related behavior, with the fraud triangle associated with the classic auditing model being one of the most important of these. This work aims to review current work related to fraud detection that uses the fraud triangle in addition to machine learning and deep learning techniques. We used the Kitchenham methodology to analyze the research works related to fraud detection from the last decade. This review provides evidence that fraud is an area of active investigation. Several works related to fraud detection using machine learning techniques were identified without the evidence that they incorporated the fraud triangle as a method for more efficient analysis.

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Section: Resultsmentioning

confidence: 99%

“…Refs. [40,42,43,47,54,58,61,62,64,66] failed to get any scores, which means that their title and abstract showed that they could answer the research question for this SLR, but after reviewing the full articles, no features related to fraud detection using machine learning techniques were discussed.…”

Section: Quality Assessmentmentioning

confidence: 99%

Fraud Detection Using the Fraud Triangle Theory and Data Mining Techniques: A Literature Review

2021

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“…The Indonesian Anti-Corruption Agency (KPK) reported that 90% of corruption cases in the region are related to goods and services (Media Indonesia, 2021). Fraud that occurs in the government is generally carried out by o cials, people's representatives, and their partners (Zulaikha et al, 2021). One way to combat fraud is to prevent it (Albrecht et al, 2012).…”

Section: )mentioning

confidence: 99%

Does Top Management Competencies, Internal Control Systems, and E-procurement Contributes to Procurement Fraud Prevention

Maria

Darusalam

Yulsiati

et al. 2023

Preprint

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Government is always the biggest spending agency in many countries, and this signifies a huge opportunity for government procurement fraud. Failure to implement strong measures for fraud prevention may lead to financial losses and a bad reputation for the country. In Indonesia, procurement fraud has been classified as one of the major components of fraud. Therefore, there is a crucial need for extensive studies to understand factors that may contribute to the fraud prevention strategy among government agencies in Indonesia. This paper examines three factors that may promote procurement fraud prevention among government agencies in Palembang City. The three factors are top management competencies, e-procurement and internal control system. Questionnaires were distributed to employees in the procurement department of 51 government agencies in Palembang, the most reported procurement fraud cases in Indonesia. Data were thoroughly analysed using multiple regression analysis with the SPSS analysis tool. The finding revealed that internal control systems and e-procurement significantly contributed to fraud prevention programs. However, the top management competencies showed a negative relationship with procurement fraud prevention. In addition, this study found the implementation of e-procurement and internal control systems was an important tool in to fight against fraud. This study contributes to the literature by providing empirical support in confirming the critical role of the internal control system and e-procurement in enhancing fraud mitigation mechanisms.

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“…It was discovered that public sector officials fall short of efficiently carrying out their jobs and responsibilities. Due to the flaws in the procurement process that create numerous opportunities for procurement fraud to occur, procurement process violations and unlawful conduct may have an effect on the involvement of public sector officers in procurement fraud occurrences (Zulaikha et al, 2021). This research contributes to the body of knowledge by analysing the effects of the fraud triangle theory (i.e., pressure, opportunity, rationalisation) and workplace spirituality on procurement fraud occurrences among Malaysian public sector officials.…”

Section: Introductionmentioning

confidence: 98%

“…In addition, the 2018 analysis carried out by PwC found that public procurement in public sector increased from 19% in 2014 to 29% in 2018. Therefore, public procurement is claimed to be among the government activities that is most vulnerable to corruption and covers a wide range of illegal activities (Bernama, 2017;Zulaikha, Hadiprajitno, Rohman, & Handayani, 2021).…”

Section: Introductionmentioning

confidence: 99%

Procurement Fraud In The Public Sector: An Analysis Of Fraud Triangle Elements And Workplace Spirituality

Johari¹,

Faudzi²,

Hussin³

et al. 2023

R. Econ. and Finan.

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This study's objective is to identify the elements that lead to public procurement fraud among Malaysian public sector employees. In order to comprehend and analyse procurement fraud in Malaysia, this study uses four distinct factors: pressure, opportunity, rationalisation, and workplace spirituality. The Statistical Package for Social Science (SPSS) version 25 software was used for analysis of the data, which were collected by sending questionnaires to Malaysia's 25 ministries. The results of this study show that opportunity and rationalisation have a significant positive relationship with the incidence of procurement fraud among public sector employees, but that there is a significant negative relationship between workplace spirituality and the incidence of procurement fraud. However, there is no solid evidence linking pressures on Malaysian public sector employees to procurement fraud. The findings offer important details on the theoretical and practical aspects of procurement fraud, as well as on its occurrences in the government and administrative sector, as well as in ministries and academic institutions.

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Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting

Cited by 11 publications

References 1 publication

Fraud Detection Using the Fraud Triangle Theory and Data Mining Techniques: A Literature Review

Fraud Detection Using the Fraud Triangle Theory and Data Mining Techniques: A Literature Review

Does Top Management Competencies, Internal Control Systems, and E-procurement Contributes to Procurement Fraud Prevention

Procurement Fraud In The Public Sector: An Analysis Of Fraud Triangle Elements And Workplace Spirituality

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