Early Warning Of Organizational Ethical Culture In Accounting Fraud

DOI

10.2991/aebmr.k.211226.028How to use a DOI?

Keywords

Organizational Ethical Culture; Information Technology; Accounting Fraud

Abstract

This research aims to find accounting fraud in financial statements that occur in banks in Indonesia. This type of research is qualitative, using primary data. The sample is determined using the purposive sampling method with a total sample of 265 respondents to employees of banking companies. This research uses a moderated regression analysis technique using E-VIEWS. This research shows that organizational ethical culture has a negative effect on accounting fraud, whereas information technology weakens the influence of organizational culture on accounting fraud. The novelty of this research shows that the addition of organizational culture plays a role in accounting fraud. The contribution of this research is that applying organizational culture in the work environment has a significant influence. Because organizational culture is a social glue that binds all members of the organization through values, norms, standards that are clear about what members can and cannot do and say, so it is hoped that the organizational culture in the work environment can act as a supervisory system, glue social relations, understand each other to create the expected work environment.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Dianing Ratna Wijayani
AU  - Dwi Ratmono
PY  - 2021
DA  - 2021/12/31
TI  - Early Warning Of Organizational Ethical Culture In Accounting Fraud
BT  - Proceedings of the 3rd International Conference on Business and Management of Technology (ICONBMT 2021)
PB  - Atlantis Press
SP  - 210
EP  - 218
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211226.028
DO  - 10.2991/aebmr.k.211226.028
ID  - Wijayani2021
ER  -