Sudrajat, Sudrajat and Septiyanti, Ratna THE POWER OF THE EFFECT IMPLEMENTATION OF INFORMATION TECHNOLOGY AND ORGANIZATIONAL CULTURE IN DETECTING FRAUD. In: INTERNATIONAL CONFERENCE ECONOMIC BUSINES AND ENTREPRENUERSHIP, 7 October 2021, Bandar Lampung. (Unpublished)

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Abstract

This study aims to test whether the implementation of information technology and organizational culture can detect fraud in the management of School Operational Assistance funds. This research is very important for the success of government programs in improving the quality of human resources through quality education from primary to secondary levels. This study uses purposive sampling with a total sample of 200 schools from elementary, junior high, and high school levels. Primary data is used to ensure that information is obtained from sources directly related to the management and supervision of BOS funds. The unit of analysis in this study was the schools that were late in collecting BOS fund reports in Lampung Province. The data is processed by Partial Least Square (PLS). The results of the study show that information technology can reduce indications of fraudulent practices while the ability of organizational culture which is reflected through the commitment and integrity of the leadership plays a strong role in reducing indications of fraudulent practices

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Sudrajat Sudrajat
Date Deposited:	06 Jun 2022 01:26
Last Modified:	06 Jun 2022 01:26
URI:	http://repository.lppm.unila.ac.id/id/eprint/36125

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