Government Accounting Standards in Moderating the Influence of Organizational Culture and the Implementation of Good Government Governance Principles on Fraud Detection

This work is focused on the impact of organization culture implementation and application of the principles of good government governance against fraud detection with government accounting standards as a moderating variable. This work has a thorough analysis with respondents being heads of regional...

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Bibliographic Details
Published inWebology Vol. 18; no. Special Issue 04; pp. 253 - 267
Main Authors Sisdianto, Ersi, un, Dak, Badriyah, Lailatul, Yustati, Herlina, Harpepen, Andi
Format Journal Article
LanguageEnglish
Published Tehran Dr. Alireza Noruzi, University of Tehran, Department of Library and Information Science 30.09.2021
Subjects
Accounting policies
Accounting systems
Corporate culture
Corruption
Equity funds
Financial statements
Fraud prevention
Government agencies
Public services
Regulation
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Summary:This work is focused on the impact of organization culture implementation and application of the principles of good government governance against fraud detection with government accounting standards as a moderating variable. This work has a thorough analysis with respondents being heads of regional government organizations and heads of accounting departments throughout Banten province. SEM PLS is used to analyze the data of this study. The questionnaires used in this work are obtained using surveying methods. The results clearly revealed the application of organizational culture and the principles of good government governance have a positive and significant effect on fraud detection, while government accounting standards as a moderator variable do not have a strong enough influence on organizational culture variables and the principles of good government governance in fraud detection.
ISSN:1735-188X
1735-188X
DOI:10.14704/WEB/V18SI04/WEB18126