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JURNAL AKUNTANSI DAN KEUANGAN INDONESIA



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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EJNAS1336.598Google DriveAvailable

Detail Information

Series Title
-
Call Number
336.598
Publisher Department of Accounting, Faculty of Economics and Business, Universitas Indonesia : Jakarta.,
Collation
-
Language
Indonesian
ISBN/ISSN
24069701
Classification
336.598
Content Type
text
Media Type
E-Journal
Carrier Type
-
Edition
VOLUME 1, NUMBER 1, 2018
Subject(s)
Specific Detail Info
-
Statement of Responsibility

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