Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)

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Detection of Accounting Fraud in Local Governments for Sustainable Regional Development: the Role of Morality, Internal Control Systems and Compliance of Accounting Standards

Authors
Muhammad Fadli1, Femilia Zahra1, *, Muhammad Iqbal Bakri1
1Department of Accounting, Faculty of Postgraduate, Tadulako University, Palu, Indonesia
*Corresponding author. Email: femilia.zahra@untad.ac.id
Corresponding Author
Femilia Zahra
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-172-2_7How to use a DOI?
Keywords
Internal Control System; Adherence to Accounting Rules; Individual Morality; Accounting Fraud Tendencies
Abstract

This study aims to examined and analyzed the effect of the internal control system, the compliance of accounting standards and individual morality on the tendency of accounting fraud. The target population of this study are apparatus of local government in central Sulawesi. The sampling method that used in this study is g random sampling method. The questionnaires were sent to the respondents, but only 67 respondents could be used in this study. In analysing the data, the multiple regression was used with the support of program SPSS 25 to examine the relationship between variables studied. The results showed that the internal control system, compliance of accounting standards, and individual morality simultaneously had a negative effect on the tendency of fraud. Partially, The internal control system has a negative and significant effect on the tendency of accounting fraud. However, the compliance with accounting rules has no effect on the tendency of accounting fraud. The other finding show that Individual morality has a negative and significant effect on the tendency of accounting fraud.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
10.2991/978-2-38476-172-2_7
ISSN
2352-5398
DOI
10.2991/978-2-38476-172-2_7How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Muhammad Fadli
AU  - Femilia Zahra
AU  - Muhammad Iqbal Bakri
PY  - 2023
DA  - 2023/12/31
TI  - Detection of Accounting Fraud in Local Governments for Sustainable Regional Development: the Role of Morality, Internal Control Systems and Compliance of Accounting Standards
BT  - Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD)  2022 Education and Green Economy (IICESSD EGE 2022)
PB  - Atlantis Press
SP  - 33
EP  - 41
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-172-2_7
DO  - 10.2991/978-2-38476-172-2_7
ID  - Fadli2023
ER  -