Prevention of Accounting Fraud in the Village Government

DOI

10.2991/aebmr.k.210717.038How to use a DOI?

Keywords

information asymmetry, effectiveness of internal control, conformity of compensation, level of accounting fraud, individual morality

Abstract

This research has a purpose to examine factors that affect the level of accounting fraud. The population of this research was employees who work in 10 villages in Kesamben District, Blitar Regency. The approach used in this research was a mixed method, in which a qualitative approach was used to strengthen quantitative findings. The data were taken by directly spreading questionnaires to the respondents and there were 40 questionnaires and also the answers from the interview with the village head of Kemirigede. The data analysis used SmartPLS 3.0. The result of this research shows that individual morality positively affects accounting fraud. Besides that the result of this research shows that the information asymmetry, effectiveness of internal control, and conformity of compensation not significant towards accounting fraud. The result if the interview also supports these findings.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Fila Sartika Sari
AU  - Ari Kamayanti
PY  - 2021
DA  - 2021/07/19
TI  - Prevention of Accounting Fraud in the Village Government
BT  - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
PB  - Atlantis Press
SP  - 185
EP  - 190
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210717.038
DO  - 10.2991/aebmr.k.210717.038
ID  - Sari2021
ER  -