Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia

Research Article

Fraud Phenomenon in The Government Sector in Indonesia

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  • @INPROCEEDINGS{10.4108/eai.1-10-2020.2305576,
        author={Sudrajat  Sudrajat and Rindu Rika Gamayuni and Lailatul  Qodry},
        title={Fraud Phenomenon in The Government Sector in Indonesia},
        proceedings={Proceedings of the First International Conference of Economics, Business \& Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia},
        publisher={EAI},
        proceedings_a={ICEBE},
        year={2021},
        month={4},
        keywords={fraud gender task complexity},
        doi={10.4108/eai.1-10-2020.2305576}
    }
    
  • Sudrajat Sudrajat
    Rindu Rika Gamayuni
    Lailatul Qodry
    Year: 2021
    Fraud Phenomenon in The Government Sector in Indonesia
    ICEBE
    EAI
    DOI: 10.4108/eai.1-10-2020.2305576
Sudrajat Sudrajat1,*, Rindu Rika Gamayuni1, Lailatul Qodry1
  • 1: Universitas Lampung
*Contact email: Sudrajat.1973@feb.unila.ac.id

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.