Determinants of Factors that Affect Accounting Fraud in Local Government Financial Management
This study aims to determine the effect of internal control systems, compliance with human resource regulations and competencies on accounting fraud in the regional financial management of the Gianyar Regency in Indonesia. The research method uses quantitative and data analysis techniques, includ...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2024-01-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | https://ro.uow.edu.au/cgi/viewcontent.cgi?article=2339&context=aabfj |
| Summary: | This study aims to determine the effect of internal control systems, compliance with human
resource regulations and competencies on accounting fraud in the regional financial
management of the Gianyar Regency in Indonesia. The research method uses quantitative and
data analysis techniques, including multiple regression and analysis of a questionnaire
answered by the staff of the regional work unit in Gianyar Regency. Sampling in this study
uses Non-Probability sampling with a Purposive Sampling technique, while the number of
research samples is 144 questionnaires. The results of the study suggest that the internal control
system has a negative effect on accounting fraud, regulatory compliance also negatively affects
accounting fraud, and human resource competence has a negative effect on accounting fraud
in the Regional Work Unit in Gianyar Regency. |
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| ISSN: | 1834-2000 1834-2019 |