Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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Implementation of Government Internal Control System and Organizational Commitment’s Impact on Fraud

Authors
Rita Martini1, *, Amelia Karlina1, Yevi Dwitayanti1
1Accounting Department, Politeknik Negeri Sriwijaya, Palembang, Indonesia
*Corresponding author. Email: ritamartini@polsri.ac.id
Corresponding Author
Rita Martini
Available Online 30 December 2022.
DOI
10.2991/978-2-494069-83-1_83How to use a DOI?
Keywords
Fraud; Government Internal Control System; Organizational Commitment
Abstract

Fraud is a form of unlawful act in that is deliberately carried out by individuals/groups in order to get benefits and cause other parties to suffer. One form of fraud is corruption, which harms the state. There are several factors that can influence Fraud actions, including the government's internal control system and organizational commitment. This study aims to determine the influence of the government's internal control system and the organization's commitment to Fraud in the Regional Financial and Asset Management Agency of South Sumatra. This research is a quantitative research that uses primary data as its source. The study method is a survey qualification by distributing questionnaires to 69 respondents of Regional Revenue, Financial Management and Assets Agency of South Sumatra Province employee. The data were analyzed by multiple linear regression using IBM SPSS Statistics 26. The results of the study found that the government's internal control system and organizational commitment had a positive effect on the Fraud.

Copyright
© 2022 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 International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 December 2022
ISBN
978-2-494069-83-1
ISSN
2352-5398
DOI
10.2991/978-2-494069-83-1_83How to use a DOI?
Copyright
© 2022 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  - Rita Martini
AU  - Amelia Karlina
AU  - Yevi Dwitayanti
PY  - 2022
DA  - 2022/12/30
TI  - Implementation of Government Internal Control System and Organizational Commitment’s Impact on Fraud
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 468
EP  - 471
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_83
DO  - 10.2991/978-2-494069-83-1_83
ID  - Martini2022
ER  -