Prevention of Accounting Fraud in the Village Government
- 10.2991/aebmr.k.210717.038How to use a DOI?
- information asymmetry, effectiveness of internal control, conformity of compensation, level of accounting fraud, individual morality
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.
- © 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/).
Cite this article
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 -