Implementation of Government Internal Control System and Organizational Commitment’s Impact on Fraud
- 10.2991/978-2-494069-83-1_83How to use a DOI?
- Fraud; Government Internal Control System; Organizational Commitment
Fraud is a form of unlawful act in that is deliberately carried out by individuals/groups in order to get benefits and cause other parties to suffer. One form of fraud is corruption, which harms the state. There are several factors that can influence Fraud actions, including the government's internal control system and organizational commitment. This study aims to determine the influence of the government's internal control system and the organization's commitment to Fraud in the Regional Financial and Asset Management Agency of South Sumatra. This research is a quantitative research that uses primary data as its source. The study method is a survey qualification by distributing questionnaires to 69 respondents of Regional Revenue, Financial Management and Assets Agency of South Sumatra Province employee. The data were analyzed by multiple linear regression using IBM SPSS Statistics 26. The results of the study found that the government's internal control system and organizational commitment had a positive effect on the Fraud.
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Cite this article
TY - CONF AU - Rita Martini AU - Amelia Karlina AU - Yevi Dwitayanti PY - 2022 DA - 2022/12/30 TI - Implementation of Government Internal Control System and Organizational Commitment’s Impact on Fraud BT - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022) PB - Atlantis Press SP - 468 EP - 471 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-494069-83-1_83 DO - 10.2991/978-2-494069-83-1_83 ID - Martini2022 ER -