academic_article

Determinants of Factors that Affect Accounting Fraud in Local Government Financial Management

Authors: Anantawikrama Tungga Atmadja (Faculty of Economics University of Ganesha Education, Indonesia) , Nyoman Ari Surya Dharmawan (Faculty of Economics University of Ganesha Education, Indonesia) , Komang Adi Kurniawan Saputra (Faculty of Economics and Business of Warmadewa University, Indonesia)

  • Determinants of Factors that Affect Accounting Fraud in Local Government Financial Management

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    Determinants of Factors that Affect Accounting Fraud in Local Government Financial Management

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Abstract

This study aims to determine the effect of internal control systems, compliance with human resource regulations and competencies on accounting fraud in the regional financial management of the Gianyar Regency in Indonesia. The research method uses quantitative and data analysis techniques, including multiple regression and analysis of a questionnaire answered by the staff of the regional work unit in Gianyar Regency. Sampling in this study uses Non-Probability sampling with a Purposive Sampling technique, while the number of research samples is 144 questionnaires. The results of the study suggest that the internal control system has a negative effect on accounting fraud, regulatory compliance also negatively affects accounting fraud, and human resource competence has a negative effect on accounting fraud in the Regional Work Unit in Gianyar Regency.

Keywords: Accounting Fraud, Internal Control Systems, Regulation, Human Resources

How to Cite:

Atmadja, A. T., Dharmawan, N. A. & Saputra, K. A., (2024) “Determinants of Factors that Affect Accounting Fraud in Local Government Financial Management”, Australasian Accounting, Business and Finance Journal 18(1), 148-160. doi: https://doi.org/10.14453/aabfj.v18i1.09

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Published on
01 Jan 2024
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