Electronic Resource

JURNAL AKUNTANSI DAN KEUANGAN INDONESIA

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Abstract

This study aims to examine the effect of distributive justice, procedural justice, internal control,
enforcement of regulations, organizational commitment and organizational culture on the fraudulent
tendencies. Variables are developed based on Donald Cressey’s fraud triangle theory (1953). The
population in this study is the government agencies in the city of Bogor. Research sample is
determined using a quota sampling method with the criteria of employees responsible for the
financial management of each agency. The data in this research is obtained by distributing
questionnaires to 143 respondents on 34 government agencies in the city of Bogor. The results prove
that the internal control and enforcement of regulations influence fraudulent tendencies. Meanwhile,
distributive justice, procedural justice, organizational commitment and organizational culture have
no significant effect on fraudulent tendencies.

Keywords: fraud, fraud triangle theory, local government agencies

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Ketersediaan

EJNAS1

336.598

Google Drive

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

336.598

Penerbit

Jakarta : Department of Accounting, Faculty of Economics and Business, Universitas Indonesia., 2018

Deskripsi Fisik

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Bahasa

Indonesian

ISBN/ISSN

24069701

Klasifikasi

336.598

Tipe Isi

text

Tipe Media

E-Journal

Tipe Pembawa

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Edisi

VOLUME 1, NUMBER 1, 2018

Subjek

ECONOMY

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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