Jurnal Inovasi Ekonomi
Vol. 5 No. 03 (2020): Regular Issue

What (why) does factor influence fraud tendency in public sector?

Dewi Indriasih (Management Department, Universitas Pancasakti Tegal)
Dien Noviany Rahmatika (Management Department, Universitas Pancasakti Tegal)
Aminul Fajri (Management Department, Universitas Pancasakti Tegal)

Article Info

Publish Date
20 Aug 2020

Abstract

The purpose of this study is to prove that internal control, compliance in accounting rules, and unethical behavior are factors that influence fraud tendency.  The city that has never been awarded the unqualified since 2013-2018 taken as a sample and used multiple linear regression in the data processing. The results show that internal control, compliance, and unethical behavior have a significant effect on fraud tendency. Internal control and compliance with positive influences in reducing fraud tendency; and unethical behavior with negative impacts. This finding also proves that there is no systematic intention in fraud.

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Journal Info
Jurnal Inovasi Ekonomi
Website

Abbrev

JIKO

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Inovasi Ekonomi (JIKO) has been accredited by the National Journal Accreditation (ARJUNA) Managed by the Ministry of Research, Technology, and Higher Education, Republic of Indonesia, and is currently ranked 4th (Sinta 4). Indexed at Google Scholar and Dimensions. JIKO is an open-access ...