Sudrajat, Sudrajat and Gamayuni, Rindu Rika and Qodri, Lailatul (2020) FRAUD PHENOMENON IN THE GOVERNMENT SECTOR IN INDONESIA. In: The 3rd International Conference of Economics Business & Entrepreneurship (ICEBE) 2020, October 1 st , 2020,, Hotel Horison. (Submitted)

	Text ICEBE2020_paper_82, sudrajad, rindu, qodri.docx Download (131kB)
Preview	Text ISBN Abstract Book_ICEBE 2020.pdf Download (1MB) | Preview
Preview	Text ICEBE_Conference_Program_Guide_2020 (3).pdf Download (590kB) | Preview

Abstract

This study aims to prove the factors that can reduce fraud in the public sector in Indonesia, especially in Lampung Province. Fraud is an action that endangers the sustainability of an organization because the organization will massively be destroyed when fraudulent practices cannot be detected. Collecting data in this study through a questionnaire with respondents internal and external auditors of local government in Lampung Province. The data were processed using the PLS Structural Equational Model (SEM). The results showed that gender and task complexity did not affect fraud. The audit process is conducted in accordance with State Financial Audit Standards so that whoever carries out the audit, will give the same conclusion. The complexity of the auditor's duties does not affect fraud practice. When the auditor has several duties, the completion process will always go through the supervision of the supervisor so that the audit process still in high quality. Keyword: fraud, gender, task complexity

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	rindu rika
Date Deposited:	20 Nov 2020 09:23
Last Modified:	20 Nov 2020 09:23
URI:	http://repository.lppm.unila.ac.id/id/eprint/26507

Actions (login required)

View Item