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Regional Financial Characteristics and Public Transparancy Towards Frequency of Fraud in The Local Government

Priatnasari, Yeni; Suhardjanto, Djoko - 2021

fraud frequency in local governments at the provincial level. This research was carried out by quantitative descriptive … study used secondary data, namely in the form of Indonesia Provincial Government’s financial statements and the results of … governance in all the province to be able to reduce frequency fraud in local governments …

Persistent link: https://www.econbiz.de/10013232941

A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010

Ferry, Laurence; Funnell, Warwick; Oldroyd, David - In: Accounting, organizations and society : an … 109 (2023), pp. 1-16

Persistent link: https://www.econbiz.de/10014443715

New public management, accounting, regulators and moral panics

Lee, Bill - In: International journal of public sector management : IJPSM 25 (2012) 3, pp. 192-202

Persistent link: https://www.econbiz.de/10009547208

Accountability mediation effect on internal control effect against Fraud prevention (a study in the government of West Sulawesi, Indonesia)

Kartini - In: International journal of economic research 12 (2015) 1, pp. 195-204

Persistent link: https://www.econbiz.de/10011419734

Hexagon fraud : detection of fraudulent financial reporting in state-owned enterprises Indonesia

Achmad, Tarmizi; Ghozali, Imam; Pamungkas, Imang Dapit - In: Economies : open access journal 10 (2022) 1, pp. 1-16

This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors … conflicting results, the phenomenon of fraudulent financial reporting, and limited research using the hexagon of fraud theory … sampling technique, with the criteria of state-owned enterprises listed on the Indonesia Stock Exchange in 2016-2020. The …

Persistent link: https://www.econbiz.de/10012800607

Prevention village fund fraud in Indonesia : moral sensitivity as a moderating variable

Wahyudi, Sugeng; Achmad, Tarmizi; Pamungkas, Imang Dapit - In: Economies : open access journal 10 (2022) 1, pp. 1-16

competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating … office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis … system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is …

Persistent link: https://www.econbiz.de/10012800901

Fraudulent financial reporting in ministerial and governmental institutions in Indonesia : an analysis using hexagon theory

Sukmadilaga, Citra; Winarningsih, Srihadi; Handayani, Tri; … - In: Economies : open access journal 10 (2022) 4, pp. 1-14

This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It …

Persistent link: https://www.econbiz.de/10013199082

Benford's law users, beware! : an assessment of the suitability of Benford's law in Value-Added Tax fraud detection in Indonesia

Prasetyo, Kristian Agung - In: Public sector accountants and quantum leap : how far we …, (pp. 133-137). 2020

Persistent link: https://www.econbiz.de/10012305506

Whistleblowing system and fraud early warning system on village fund fraud : the Indonesian experience

Wahyudi, Sugeng; Achmad, Tarmizi; Pamungkas, Imang Dapit - In: International journal of financial research 10 (2019) 6, pp. 211-217

Persistent link: https://www.econbiz.de/10012307646

Audit delay and its implication for fraudulent financial reporting : a study of companies listed in the Indonesian stock exchange

Suryanto, Tulus - In: European research studies 19 (2016) 1, pp. 18-31

Persistent link: https://www.econbiz.de/10012007039