Accounting Fraud

This study investigates the application of regression analysis in auditing to identify financial
trends, correlations, and potential irregularities, addressing gaps in traditional auditing methods.
Employing a descriptive research design, data was collected from peer-reviewed journals, industry reports,
and case studies between 2020 and 2024. The regression analysis revealed a strong correlation between
revenue and expense growth (r=0.92, p<0.01), with predictive models effectively identifying anomalies in
financial reporting. Logistic regression models demonstrated increasing fraud detection rates from 10.0%
in 2020 to 12.9% in 2024, while the chi-square test for financial misstatements indicated significant
deviations (χ²=25.67, p<0.01). The findings confirm that regression analysis enhances audit effectiveness
by improving fraud detection and financial oversight. The study recommends increased training for
auditors in statistical methods, the integration of multiple analytical tools, improved data quality,
consideration of macroeconomic factors, and the adoption of robust cyber security measures. These steps
will ensure the effective use of regression analysis in modern auditing practices.

The development of information technology has led to a significant transformation in business practices, particularly with the growth of e-commerce which demands adaptation of financial reporting systems. This study aims to examine the application of accounting theory in digital businesses, focusing on the recognition of intangible assets, digital revenue models, and accountant competencies. The method employed is a literature review with a qualitative descriptive approach and content analysis of literature from the past five years (2021-2025). The findings indicate that conventional accounting theory is not fully capable of addressing the complexity of digital transactions, such as freemium models, subscriptions, and digital assets like algorithms or user data. Inconsistencies in the recognition of revenue and intangible assets create gaps between market value and financial reports. Furthermore, digitalization transforms the accountant's role into a technology-based information manager, requiring expertise in digital accounting systems, data security, and reporting ethics. Therefore, updating accounting theory and strengthening technology-based accounting education are crucial to maintaining accountability and the relevance of financial reporting.

Financial manipulation becomes a critical issue in corporate transparency due to the increased dependency on stakeholders' decisionmaking. The present study proposed a machine learning (ML) driven framework to predict financial manipulation with tertiary classification. The aim is to assess the effectiveness of the Ensemble Bagged Trees (EBT) model in predicting financial manipulation with a greater qualitative hierarchy of financial statements. The supervised ML classification technique is trained and tested using secondary data. The EBT model has provided valuable insight and effectively predicted financial manipulation. The study further enhanced the model using feature selection based on chi-square value and achieved dimensionality reduction using parallel coordination plot analysis. The use of the model may help stakeholders make proper decisions based on public financial information.

The Australian government introduced a superannuation scheme to provide workers with savings for retirement. Superannuation is one of the most valuable assets of the majority of Australians. The scheme requires employers to set aside superannuation funds to provide their employees with a dignified retirement. However, some employers failed to make the required contributions to their employees' superannuation funds. Moreover, some did not make correct payments or debit the incorrect funds in violation of legal obligations. To prevent fraud and to ensure both employers and their workers have access to employer contributions information, a robust superannuation system is essential. This paper aims to assess the suitability of blockchain technology for addressing the challenges of detecting and preventing superannuation fraud. Prior studies suggest that blockchain technology has not yet been used in the superannuation sector. The proposed research will involve reviewing the literature on disruptive technologies to determine the most compatible ones for these tasks. The results of the research will contribute to the disruptive technology models literature and support the superannuation industry by improving accuracy in superannuation contribution and budgeting.

Accounting fraud is a major problem in today's dynamic financial world, particularly for stock exchange listed companies in Bangladesh. Accounting fraud undermines investor faith in the market, affects financial stability, and deteriorates market integrity, posing a major threat to the nation's economic growth. Traditional methods of detecting fraud, which depend primarily on hand audits, have proved ineffective in detecting rapid fraudulent transactions. This paper argues for the use of predictive analytics as a forward-thinking approach to detect accounting fraud before it occurs. Predictive analytics use statistical models and data mining techniques to discern patterns and anomalies in financial data, facilitating the early detection and prevention of fraudulent activity.
This study aims to create a predictive analysis model that employs essential financial indicators—namely profitability ratios, liquidity ratios, leverage ratios, and cash flow metrics—and assess their efficacy in identifying probable fraud in publicly listed companies in Bangladesh. The study also examines the mediating function of corporate governance disclosures, such as audit committee effectiveness and board independence, in improving fraud detection. This study uses a quantitative research method to turn fraud detection practices from simple compliance requirements into a strategic advantage, which improves financial transparency and strengthens investor confidence in Bangladesh's financial markets.

This quantitative study combined the Altman z, Zmijewski x and Beneish m models targeted at the 2009 to 2016 secondary data of the twenty-six listed non-financial firms on the Ghana Stock Exchange to explore warning signals of bankruptcy and fraud reporting. The rationale was to enable Ghana bank managers reduce the risks in the lending decision process in the hype of the 2017/18 Ghana banking crisis that led to collapse of seven banks over this period. Both the z and x models bankruptcy predictions provided statistically significant results when moderated with the m fraud model. The study rejects the null hypothesis that there is no statistically significant relationship between the Altman z and Beneish m scores prediction of bankruptcy and fraud events on the listed non-financial firms on the GSE. Also, the study rejects the null hypothesis that there is no statistically significant relationship between the Zmijewski x and Beneish m scores prediction of bankruptcy and fraud events on the listed non-financial firms on the GSE. In addition, the study rejects the null hypothesis that, there is no statistically significant contradiction between the Altman and Zmijewski models moderated prediction of bankruptcy events on the listed non-financial firms on the GSE. The contradiction in the bankruptcy results had a strictly distress prediction focus for the Altman model and vice versa for the Zmijewski model.

Kanununa tabi meslek mensuplarının mali sorumluluklarının mevzuat ve yargı kararları yardımıyla karşılaştırılmasıdır. Bu doğrultuda; yargı kararları taranarak "mali sorumluluk" özelinde emsal kararlar derlenmiş ve bahsi geçen meslek mensuplarının mevzuat karşısındaki durumu mukayeseli olarak ortaya konulmaya çalışılmıştır.

Hasta hace unos quince años era absolutamente habitual leer -en la introducción de los (pocos) manuales dedicados al tema de los delitos societarios en Italia-consideraciones relativas a las dificultades (tenidas por insuperables) de verificación de tales tipologías de ilícitos, a la escasez de la jurisprudencia en la materia, a la carencia de instrumentos estructurales, organizativos y lato sensu culturales capaces de traducir en «Derecho vivo» la letra de las previsiones legales. La imagen recurrente -para los pocos que se hubiesen aventurado en el estudio de la materia-era la de un complejo normativo encerrado por el legislador en los márgenes del sistema penal a modo de un mero apéndice sancionador de la disciplina privada, agobiado por el contínuo recurso a una técnica de reenvío de norma a norma que llega a hacer bastante fatigosa -cuando no verdaderamente ininteligible-la comprensión literal del contenido preceptivo de las incriminaciones, un complejo normativo, en definitiva, tan inflacionista y prolijo como paralizado en sede interpretativa y desconocido, en su mayor parte, en la praxis aplicativa.

Teknologi Blockchain, Kecerdasan Buatan (Artificial Intelligence/AI), dan Big Data telah menjadi pilar utama dalam transformasi digital di berbagai sektor. Blockchain menawarkan keamanan, transparansi, dan desentralisasi dalam pengelolaan data, sementara AI menghadirkan kemampuan analitik canggih untuk memproses informasi secara cepat dan akurat. Di sisi lain, Big Data memungkinkan pengelolaan dan analisis data dalam jumlah besar, membuka peluang baru untuk pengambilan keputusan berbasis data. Kombinasi ketiga teknologi ini memberikan solusi inovatif dalam bidang seperti keuangan, kesehatan, logistik, pendidikan, dan pemerintahan. Artikel ini mengeksplorasi prinsip dasar masing-masing teknologi, potensi integrasi antar ketiganya, serta dampaknya terhadap efisiensi dan inovasi di era digital.

Fraud is global social problem and they occur in all activities. The term fraud implies corruption, misappropriation of assets and fraudulent financial reporting. People that commit fraud are inside and outside of organisation. Factors that affect fraud doing are: motive, opportunity, ability and justification. In our region, it can be said that fraud is not individual problem but it's a case of systematic fraud, especially in public sector by creating monopoly of private over public sector. Costs related to fraud will be difficult to objectively assess. Everyone is sensitive to health care related frauds, from patients and doctors to whole society. For battle against fraud requires political will, effective legislative framework and anti-fraud strategy. Every strategy has to begin with prevention process. Paper presents model of fraud prevention process. Model is based on increasing awareness of all participants about the importance of battle against the fraud, accepting anti-fraud policies and zero fraud toleration, establishing channels for reporting fraud, as well as defining responsibilities of internal audit in evaluation of internal controls, fraud risk assessment, corporate governance and providing recommendations for process improvement.

The aim of our paper is to test whether there is a relationship between earnings management and the market value of companies with different ownership structures. Additionally, we examined whether ownership control determines earnings management. Our study was conducted on 632 non-financial companies listed on the Warsaw Stock Exchange between 2013 and 2020. We have assessed panel data models showing that there is no relationship between earnings management and company value. However, there is a negative and statistically significant relationship for companies without a majority direct investor. We also showed that, despite the different impact of manipulation on company value, there are no statistically significant differences in earnings management between companies with different ownership structures. The originality of our study lies in conducting an analysis of earnings management taking into account the degree of ownership control.

This study aims to analyze the effect of organization commitment, internal control system effectiveness, organizational justice, organization ethical culture organization, and law enforcement on fraud tendencies. The research is carried out in a number of offices of Mojokerto using a questionnaire. Researchers obtain 71 people who work in the financial office of Mojokerto as the respondents. Data analysis method used in this study is the multiple linear regression analysis using SPSS. The results show that partially organizational commitment, the effectiveness of internal control systems, organizational justice, and the rule of law negatively affect the tendency of cheating, while the ethical culture of the organization has no effect on the tendency of fraud. The implication of this research for the organization is that the government sector organizations have to pay attention to the factors that may cause the propensity of fraud.

This study aims to analyze the effect of organization commitment, internal control system effectiveness, organizational justice, organization ethical culture organization, and law enforcement on fraud tendencies. The research is carried out in a number of offices of Mojokerto using a questionnaire. Researchers obtain 71 people who work in the financial office of Mojokerto as the respondents. Data analysis method used in this study is the multiple linear regression analysis using SPSS. The results show that partially organizational commitment, the effectiveness of internal control systems, organizational justice, and the rule of law negatively affect the tendency of cheating, while the ethical culture of the organization has no effect on the tendency of fraud. The implication of this research for the organization is that the government sector organizations have to pay attention to the factors that may cause the propensity of fraud. Keywords: organization commitment, internal control ...

Abstrak. Sistem pengendalian yang kurang baik seringkali dimanfaatkan oleh pihak-pihak yang memiliki wewenang dalam suatu organisasi untuk melakukan kecurangan sehingga memiliki dampak yang buruk bagi organsasi tersebut. Nilai etika dan moral perorangan harus muncul sebagai aturan etika organisasi dan setiap organisasi bertanggung jawab untuk mengembangkan suatu perilaku organisasi yang mencerminkan kejujuran dan etika yang dikomunikasikan secara tertulis dan dapat dijadikan pegangan oleh seluruh pegawai. Dalam islam prinsip dan konsep kehidupan bukan sekedar agar manusia baik di dunia dan akhirat tetapi Islam juga mengatur tata nilai kehidupan manusia dan membatasi gerak langkah manusia agar tidak terjadi beturan kepentingan manusia satu dengan yang lain. Dalam hal ini islam sangat mendukung kondusifitas dalam dunia usaha dan jangan ada kecurangan yang sangat fatal terkait gaji dan lain-lain maka, perlu kesadaran dari kita semua bahwa suap, korupsi, dan kebohongan serta perbuatan m...

This study aims to test the effectiveness of internal control, information asymmetry, suitability of compensation and compliance of accounting rules against tendencies of accounting fraud. This study used quantitative methods with primary data obtained directly from respondents’s answer to questionnaries. The population in this study is all the authorities and responsible for the use of budgeted fubds, accounting implementes and people whose duties are related to the preparation of financial statements and accountability reports ini OPD Kendal Regency. This study used purposive sampling method with 66 respondents as the sample. The data analysis method used in this study was multiple linear regression analysis with IBM SPSS Statistics 21. The results of this research showed that (1) The effectiveness of internal control has a significant effect on the tendency of accounting fraud, (2) Information asymmetry has a significant effect on the tendency of accounting fraud, (3) The suitabi...

Organizational fraud is transpiring despite the availability of controls, regulatory directives, and governance guidelines. These controls, directives, and guidelines are only utilized as a compliance checkbox instead of being utilized to identify the control deficiencies and also to identify the maturity of corporate governance. Forensic accounting detective role is an activity which can be available within an organization that can be impacted and reformed by the mature corporate governance which can eventually assist organizations in the reduction of fraud and its related activities. Three major constituents of mature corporate governance are the board of directors, audit and risk committee, and senior management or executive management. All three significant constituents are vital to the achievement of organizational objectives and providing satisfaction to shareholders. With the utilization of agency theory, this paper intends to identify the relationship between mature corporat...

Three conditions of fraud arising from fraudulent financial reporting and misappropriations of assets are described in Section 5135.012 of the Canadian Institute of Chartered Accountants Assurance Handbook (The Auditor's Responsibility to Consider Fraud and Error). These three conditions are referred to as the fraud triangle. The three corners are as follows: incentives/pressures, opportunities, attitudes/rationalization. Despite new laws and regulations, companies face pressures to meet short-term financial goals, creating a powerful motive for accounting fraud. The author of the present article discusses the case of a group company Volcano: the company belonged to a group which was taken over by the semi-governmental Saving Deposit Insurance Fund as a consequence of the failure of the group's bank to meet its obligations. The case shows how a cash-rich company's resources are drained to outsiders and group managers as a result of its manipulative top management. JEL Clasification: M42.

We analyze corporate fraud in a setting in which managers have superior information but are biased against liquidation, because of their private benefits from empire building. This may induce them to misreport information and even bribe auditors when liquidation would be value-increasing. To curb fraud, shareholders optimally design internal corporate governance, by choosing audit quality and managerial compensation. Both internal governance mechanisms tend to substitute for poor shareholder protection; in contrast, audit quality tends to complement stricter auditing regulation. We also find that severance pay dominates both equity and option-based pay in improving managerial incentives.

Background: The problem with the study is that the problem of bank liquidity in Libyan Islamic banks is exacerbated by the excess of bank liquidity coverage. (2): Purpose: The study aims to learn about Libyan banks' experience in reducing bank liquidity from an Islamic perspective: Malaysian banks are a model. The study highlights the importance of highlighting Libyan Islamic banks' experience in reducing bank liquidity from the perspective of Islamic Malaysian banks as a model. (3) Method: The study followed a qualitative approach to evaluating internal and external factors, circumstances and variables associated with Libyan Islamic banks' experience in reducing bank liquidity from an Islamic perspective. Individual open interviews were conducted with employees of Libyan Islamic Banks, estimated at 15 employees from Libyan Islamic Banks. Fifteen questions were posed to participants, centered on internal control and its elements on bank liquidity and its components from an Islamic perspective. The study found several findings, (4) Results: including that bank liquidity risk is the risk to banks and may amount to a crisis related to the bank's lack of cash that enables it to fulfil its day-today duties to customers. And (5) Conclusion: include an attempt to adopt a peace model and to open the door to short, medium and longterm investments in order to maintain the levels and rates of bank liquidity of Libyan Islamic banks.

Background: The problem with the study is that the problem of bank liquidity in Libyan Islamic banks is exacerbated by the excess of bank liquidity coverage. (2): Purpose: The study aims to learn about Libyan banks&#39; experience in reducing bank liquidity from an Islamic perspective: Malaysian banks are a model. The study highlights the importance of highlighting Libyan Islamic banks&#39; experience in reducing bank liquidity from the perspective of Islamic Malaysian banks as a model. (3) Method: The study followed a qualitative approach to evaluating internal and external factors, circumstances and variables associated with Libyan Islamic banks&#39; experience in reducing bank liquidity from an Islamic perspective. Individual open interviews were conducted with employees of Libyan Islamic Banks, estimated at 15 employees from Libyan Islamic Banks. Fifteen questions were posed to participants, centered on internal control and its elements on bank liquidity and its components from ...

This research was conducted to find out how much influence Effectiveness of Control, Compensation Compliance, Organizational Ethical Culture, Competence, Information Asymmetry and Organizational Commitment to the tendency of fraud behavior with moderation variable Information asymmetry and Organizational Commitment to SKPD employees of Sukabmi City. The analytical method used is the analysis of Structural Equation Modeling (SEM) and by using the programPartial Least Square WarpPLS 6.0. Respondents in this study are the financial and accounting department of SKPD Sukabumi. The results of this study show that the Organizational Commitment has significant negatife influence on the tendency of fraud behavior as well as the commitment of the organization that strengthens the influence of Compensation Compliance to the Fraud Behavior Trend. The results of this study are expected to have a contribution and provide motivation to employees to have high organizational commitment so that employees will more easily understand the vision, mission and goals of the organization, so it will minimize the possibility of irregularities in the organization.

El propósito de esta investigación, es realizar un análisis descriptivo de los posibles efectos que se persiguen con la aplicación de la Norma de Carácter General (NCG) número 385 de la Superintendencia de Valores y Seguros, y los beneficios que esta traería a las Sociedades Anónimas Abiertas del sector retail, que difunden de manera pública las prácticas de gobierno corporativo. Esto se realizó mediante un análisis documental, desarrollado bajo un paradigma cualitativo con alcance comprehensivo, con la finalidad de analizar las prácticas que permiten el fortalecimiento de los gobiernos corporativos de las sociedades anónimas abiertas del sector retail en Chile, mediante el análisis de aplicación de la NCG Nº 385. De la información obtenida, se concluyó que la mayoría de las empresas de retail, reguladas por la SVS, cumplen con emitir el informe sobre prácticas de gobierno corporativo a pesar de no ser algo obligatorio, las prácticas que más cumplen las empresas de retail, son las relacionadas con el control y gestión de riesgo.

El propósito de esta investigación, es realizar un análisis descriptivo de los posibles efectos que se persiguen con la aplicación de la Norma de Carácter General (NCG) número 385 de la Superintendencia de Valores y Seguros, y los beneficios que esta traería a las Sociedades Anónimas Abiertas del sector retail, que difunden de manera pública las prácticas de gobierno corporativo. Esto se realizó mediante un análisis documental, desarrollado bajo un paradigma cualitativo con alcance comprehensivo, con la finalidad de analizar las prácticas que permiten el fortalecimiento de los gobiernos corporativos de las sociedades anónimas abiertas del sector retail en Chile, mediante el análisis de aplicación de la NCG Nº 385. De la información obtenida, se concluyó que la mayoría de las empresas de retail, reguladas por la SVS, cumplen con emitir el informe sobre prácticas de gobierno corporativo a pesar de no ser algo obligatorio, las prácticas que más cumplen las empresas de retail, son las relacionadas con el control y gestión de riesgo.

Fraud is a form of action carried out intentionally by an individual or a group that causes harm to the parties concerned and provides benefits to the perpetrators of fraud. The form of fraud that often occurs in government sector is corruption. This research aims to explore the perceptions of employees in Tegal City government agencies about the factors that influence to fraud tendency as internal control effectiveness, regulations enforcement, compensation compliance, and organizational commitment. This population research is all of civil employees (PNS) who work in 14 Department of Tegal City with convenience sampling technique for the sample research. Respondents in this research as many as 139 employees who work in 14 Department of Tegal City. Data analysis in this research using a model full analysis Structural Equation Modelling (SEM) with a smartPLS2.0 analysis tool. The results showed the internal control effectiveness , regulations enforcement, and compensation compliance had negative effect to fraud tendency in the government sector. While between the organizational commitment there is no effect to fraud tendency in the government sector.

Penulisan artikel ini bertujuan untuk mengetahui perkembangan Akuntansi Keuangan serta yang menjadi tantangan di era digital. Seiring dengan semakin kompleksnya lingkungan bisnis, tuntutan Akuntansi Keuangan untuk transparansi dan akuntabilitas semakin meningkat. Hal ini mendorong peran serta bagaimana peran akuntansi keuangan dan tantangan apa saja di era digital ini sebagai keandalan dari suatu laporan keuangan. Dalam artikel ini, kami meninjau beberapa literature review yang objektif sebagai acuan kajian. Artikel ini juga membahas tentang sejarah akuntansi keuangan didunia dan diIndonesia, serta yang menjadi tantangannya adalah kurangnya pemahaman teknologi oleh manajer keuangan yang mempengaruhi kinerja dan efektivitas posisi mereka sehingga bisa saja orang yang berkompeten di bidang akuntansi akan di gantikan oleh orang yang berkompeten dibidang teknologi untuk kemudian hari.

This study aims to examine the effect of information asymmetry, Compensastion Suitability, and Complience with Accounting Rules on accounting fraud (empirical study on OPD Tanah Datar Regency). While the research sample is the Head, Treasurer, and Head of the Finance Subdivision in the OPD (Regional Apparatus Organization) of Tanah Datar Regency, totaling 117 respondents. The type of data used is primary data. The sample technique used is total sampling by distributing questionnaires.The result show that Information Asymmetry (X1) has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of t of 0,000 &lt;0,05. While Compensation Suitability (X2) has an effect on Accounting Fraud (Y). This result is avidenced by a significance value of 0,000&lt; 0,05. And Compliance with Accounting Rules (X3)  has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of F of 0,000 &lt; 0,05.

This study aims to determine the effect of individual morality (X1) on accounting fraud (Y), the effect of information asymmetry (X2) on accounting fraud (Y). The results showed that individual morality (X1) had negative and significant effect on accounting fraud (Y). This result is evidenced by the value of tcount = 2,427 while the value of ttable = 1,669, meaning 2,427 &gt; 1,669 Furthermore, the significant value is 0,018 &lt; 0,05, while Information Asymmetry (X2) has an effect on Accounting Fraud (Y). This result is evidenced by the value of tcount = 3,122 while the value of ttable = 1,669, meaning 3,122 &gt; 1,669. Furthermore, the significance value of 0,003 &lt;0.05. After that, Individual Morality (X1) and Information Asymmetry (X2) have a simultaneous effect on Accounting Fraud (Y). This result is evidenced by the value of Fcount = 6,119 and Ftable = 2.75, which means 6,119 &gt; 2.75. Furthermore, the significance value of 0.004 &lt;0.05.

Maksud tujuan penelitian ini adalah untuk menganalisis dampak dari love for money, Machiavellian, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. Subyek survei ini yaitu pegawai Organisasi Perangkat Daerah (OPD) Pemerintah Kabupaten Tangerang, dengan total 29 OPD. Dalam sampel survei ini, kami menggunakan metode pengambilan sampel 87 responden. Metode pengumpulan data menggunakan survei. Survei ini merupakan jenis survei kuantitatif. Artinya, penelitian yang berfokus pada pengujian hipotesis menggunakan alat analisis statistik dan menarik kesimpulan umum. Metode analisis data memakai model persamaan struktural (SEM) partial least squares (PLS). Penelitian ini menjawab hasil hipotesis yaitu: 1) love for money memiliki pengaruh signifikan dan positif terhadap tren penipuan akuntansi. 2) Machiavellian memiliki pengaruh signifikan dan positif terhadap tren penipuan akuntansi. 3) Budaya perusahaan yang etis memiliki dampak negatif yang signifikan terhadap tren pen...

This study aims to examine previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. This study uses a review of various literature on fraud prevention available in various databases. The results of this study indicate that the Whistleblowing System (WBS) is a form of illegal act reporting and supervision of an organization or company. There are 4 (four) important elements in the WBS, namely anonymity, independence, accessibility and follow-up. WBS is an effective mechanism in preventing fraud and in its implementation requires the company&#39;s commitment to protecting the whistleblower&#39;s personal data, a clear and responsible reporting mechanism and the process of evaluating and improving the system. Therefore, to support fraud prevention, companies are advised to implement an effective Whistleblowing system

This study focuses on the extrinsic factors, namely, top management support, complexity, independence, and internal audit department's size that are out of internal auditors' control affecting their effectiveness in the Jordanian public sector. The current study also tries to improve understanding of the extrinsic factors affecting internal auditors' ability to achieve the assigned goals in order to highlight internal auditors' effectiveness. Resource-based and agency theories were used in developing the research model. Two sets of questionnaires were distributed among the financial managers and internal audit managers. The results reveal that top management support, independence, and the size of internal audit department play a significant and positive role on the effectiveness of internal auditors, whereas complexity of the task has been found to make a negative impact on the level of their performance. Given the significance of the public sector within the Jordanian economy, the findings are valuable for the internal audit function, regulators, and decision-makers in proposing new legislation and regulations of an internal audit function. Future studies may look into other factors that may restrict internal audit performance, such as organizational culture and pay satisfaction.

Fraud is a form of action carried out intentionally by an individual or a group that causes harm to the parties concerned and provides benefits to the perpetrators of fraud. The form of fraud that often occurs in government sector is corruption. This research aims to explore the perceptions of employees in Tegal City government agencies about the factors that influence to fraud tendency as internal control effectiveness, regulations enforcement, compensation compliance, and organizational commitment. This population research is all of civil employees (PNS) who work in 14 Department of Tegal City with convenience sampling technique for the sample research. Respondents in this research as many as 139 employees who work in 14 Department of Tegal City. Data analysis in this research using a model full analysis Structural Equation Modelling (SEM) with a smartPLS2.0 analysis tool. The results showed the internal control effectiveness , regulations enforcement, and compensation compliance had negative effect to fraud tendency in the government sector. While between the organizational commitment there is no effect to fraud tendency in the government sector.

Penelitian ini bertujuan untuk menguji pengaruh keefktifan pengendalian internal dan  ketaatan aturan akuntansi terhadap kecurangan akuntansi pada Organisasi Perangkat Daerah (OPD) di Kota Palangka Raya. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Populasi pada penelitian ini adalah 87 pegawai pada 19 OPD di Kota Palangka Raya yang masih aktif bekerja. Kuesioner diuji validitas dan reliabilitasnya sebelum dilakukan pengumpulan data penelitian. Metode analisis yang digunakan adalah Uji regresi berganda, uji F, uji t dan koefisien determinasi menggunakan aplikasi uji SPSS Versi 28. Hasil dari penelitian ini adalah terdapat pengaruh negatif dan signifikan antara Keefektifan Pengendalian Internal dan ketaatan aturan akuntansi terhadap Kecurangan akuntansi pada OPD di Kota Palangka Raya.

The problem in this research is accounting fraud that occurs in OPD Indragiri Hulu Regency, it is suspected that there are many problems with internal control, individual morality, leadership style, suitability of compensation, and compliance with accounting rules that have an impact on corruption. This study aims to examine the effect of internal control effectiveness, individual morality, leadership style, suitability of compensation, and adherence to accounting rules against the tendency of accounting fraud. The population and sample in this study amounted to 30 OPDs with 90 respondents. The sampling method used was purposive sampling method. The data analysis method used in this study is multiple regression analysis using SPSS version 25.0

Saban hari publik masih disuguhi oleh pemberitaan operasi
tangkap tangan hingga terkuaknya berbagai praktik korupsi suap
di berbagai sektor baik publik maupun bisnis. Fakta ini semakin
menegaskan bahwa praktik korupsi suap masih mengurita di
semua level. Meskipun saat ini sistem deteksi dini anti fraud
(kecurangan) dalam tata kelola perusahaan dan pemerintahan
semakin membaik. Ditambah lagi gencarnya kampanye anti
korupsi, akan tetapi praktik korupsi suap tetap semakin
mengurita. Bahkan, berbagai modus operandi baru semakin
bermunculan. Berbagai penyebab telah diidentifikasi terkait
praktik korupsi suap yang masih saja terjadi hingga saat ini di
Indonesia. Salah satu penyebabnya adalah masih tingginya biaya
politik yang akhirnya memaksa para politisi dan pejabat daerah
untuk melakukan berbagai praktik korupsi suap (Arianto, 2020).

Auditor internal berperan sangat penting dalam mendeteksi dan mencegah kecurangan di perusahaan. Penelitian ini bertujuan untuk mengetahui Peran Auditor Internal Dalam Mendeteksi Kecurangan Pada PDAM Tirtanadi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, kuesioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Berdasarkan hasil perhitungan, hasil persentase kuesioner untuk peran auditor internal adalah sebesar 72.39% yang memenuhi kriteria antara 51 – 75%, persentase tersebut menunjukan bahwa auditor internal berperan cukup penting di PDAM Tirtanadi. Sedangkan hasil persentase kuesioner untuk pendeteksian kecurangan (fraud) diperoleh hasil sebesar 79.16% yang memenuhi kriteria anatra 76 – 100%, persentase tersebut menunujukan bahwa auditor internal berperan sangat penting dalam mendeteksi kecurangan yang terjadi di PDAM Tirtanadi. Adapun faktor-faktor penyebab terjadinya ti...

The purpose of this article is to construct a framework, called fraud evasion triangle, which explains why today's business environment cannot detect fraud. After identifying the factors that prevent fraud from being detected, radical solutions to fight fraud are proposed for each of these three factors. Design/methodology/approach: A qualitative research approach is selected conducting interviews with certified public accountants, independent auditors and finance officers in different sectors. They ara asked open-ended questions to explain the types of frauds they have witnessed, the reasons for frauds happened, the reasons why frauds could not be prevented and possible measures to prevent frauds. Findings: The findings show that today's business tools to combat with fraud are not sufficient. Most of the literature and research papers show the reasons of fraud, and don't explain why fraudulent activities are not prevented. In fact, knowing the motives of fraudsters are not essentials for detecting the fraud. The paper put the obstructive factors of fraud detection into three categories, namely crafty perpetrators, dependent internal auditors, and external audit design. Practical implications: The increasing tendency of fraud is not reversed although regulators put standards, and firms allocate more funds to combat with fraud. The article proposes solutions for each of the three factors of the fraud evasion triangle. Most of the proposed solutions can be easily implemented while some solutions require global consensus and legislation change. Originality/value: This paper explains why it is difficult to detect frauds in a new explanatory framework, and offers radical solutions to fight fraud.

The purpose of this study is to examine the influence of leadership style, appropriateness compensation, the effectiveness of the internal control system, law enforcement, ethical organizational culture and organizational commitment to fraud in government agencies. The dependent variable used in this study is fraud in government agencies, while independent variables used are leadership style, appropriateness compensation, the effectiveness of the internal control system, law enforcement, ethical organizational culture and organizational commitment. This study used 51 respondents at Audit Board of Republic Indonesia Representative office of Nusa Tenggara Barat (NTB) with census method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis found that the appropriateness of compensation, the effectiveness of internal control systems, and organizational commitment influence on fraud  in  government  agencies,  while  the  leadership...

The rising concern about fraud in the financial sector and its impact on the economy requires massive changes and efforts that provide an avenue to fight against fraud. The primary goal of this study is to examine the effectiveness of Anti-fraud measures and corporate policies to combat financial fraud in financial institutes in Malaysia. In this study, three variables that affect combatting financial fraud have been identified to be evaluated, including digital forensic tools, regulations, and corporate policies. This study used questionnaires to obtain data from workers of financial institutions as a primary data source. The findings indicated that all variables have a significant relationship with combating financial fraud. Thus, this study raises awareness about the need for anti-fraud measures in financial institutions to combat fraud.

This study was conducted to test Th effect Fraud Pentagon and Dishonest Behavior towards Academic Dishonesty during the Covid-19 Pandemic Gender as a Control Variable (Case Study of Accounting Student of XYZ University). This study used 153 samples from Accounting Students University XYZ bags. The sample master penentechnique uses the convenience sampling method. Hypothesis testing in this study used PLS-SEM Data Analysis with the PLS3.2.9 S mart program and a significance level of 5%. The results of the study are Pressure, Opportunity, Rationalization, Ability has a positive and significant effect on Academic Dishonesty, Arrogance has a negative and significant effect on Academic Dishonesty, Dishonesty Behavior has a positive and significant effect on Academic Dishonesty. Gender was found to have no effect on Academic Dishonesty, the absence of gender influence in Academic Dishonesty.

Penelitian   ini   bertujuan   untuk   menggali   persepsi   para   pegawai   keuangan di Perguruan Tinggi Keagamaan Islam Negeri (PTKIN) yang ada di pulau jawa tentang pengaruh kesesuaian kompensasi, gaya kepemimpinan, sistem pengendalian internal, penegakan peraturan, budaya etis manajemen dan komitmen organisasi terhadap kecurangan (fraud) di PTKIN. Teknik pengumpulan data yang digunakan  dalam penelitian ini adalah data primer yaitu dengan menggunakan kuesioner. Penelitian ini menggunakan sampel sejumlah 50 pegawai keuangan yang ada di PTKIN. Metode analisis data dalam penelitian ini menggunakan statistik deskriptif, uji kualitas data, uji asumsi klasik, dan pengujian hipotesis yang terdiri dari metode analisis regresi linier berganda, koefisien determinasi, uji F, dan uji-t. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif antara kesesuaian kompensasi,gaya kepemimpinan, sistem pengendalian internal, dan penegakan peraturan terhadap kecenderungan kecurangan (fraud) p...