Article Per Year (5 Year)
p-Index From 2019 - 2024
1.376
P-Index
This Author published in this journals
All Journal Journal of Indonesian Economy and Business SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Akuntansi dan Bisnis Performance Asia Pacific Fraud Journal Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Novita Puspasari
Universitas Jenderal Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Indonesian Economy and Business

 1 
THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS Novita Puspasari; Eko Suwardi
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 2 (2016): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.482 KB) | DOI: 10.22146/jieb.15291

Abstract

This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi- experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent. Keywords: Accounting Fraud, Morality, Internal Controls, Local Government
Co-Authors Aldy Setiawan Dewi Susilowati Eko Suwardi ELIADA HERWIYANTI MEUTIA KARUNIA DEWI Puput Ade Irawan Sofiatul Khotimah, Sofiatul TIFANNY CHRISTY M Yanuar E. Restianto Yudha Aryo Sudibyo