Fraud in Accounting: Surveys on Hotels in Bandung

Julianty, Fenny; Rapina, Rapina; Setiawan, Santy; Ndaru, Hayu Puspita Sari

doi:10.23969/jrak.v14i1.4932

Cited by 3 publications

(3 citation statements)

References 10 publications

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“…The results of this research were in line with the results of research by Fitriyah & Novita on State-Owned Enterprises companies listed on the Indonesia Stock Exchange, where opportunity had a significant influence on fraudulent financial statements (Fitriyah & Novita, 2021). Conversely, other studies had shown that there was no significant effect of opportunity on financial reporting fraud (Julianty et al, 2022, Syafira & Cahyaningsih, 2022.…”

Section: Introductionsupporting

confidence: 87%

Spirituality's Role in Weakening Intentions for Accounting Fraud

Siska,

Zulhelmy,

Hidayat

et al. 2024

JRAK

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Financial fraud in zakat institutions has the potential to erode public trust in zakat payment. The research aims at examining the role of spirituality in moderating the elements that affected accounting fraud intention. The method used was a quantitative research with 170 respondents with a focus on Zakat management entities in Riau Province. The research’s data analysis method used the Moderated Structural Equation Model (MSEM). The findings of this research suggested that spirituality could reduce the impact of opportunity on accounting fraud intention. However, spirituality could not reduce the impact of rationalization and ego on accounting fraud intention. This had implications for organizations to pay more attention to psychological components, particularly spirituality, to minimize accounting fraud.

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Section: Introductionsupporting

confidence: 87%

Spirituality's Role in Weakening Intentions for Accounting Fraud

Siska,

Zulhelmy,

Hidayat

et al. 2024

JRAK

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show abstract

“…This study shows accounting students argue that company management is responsible for accounting scandals. Furthermore, (Julianty et al, 2022) stated that management or trusted position may also involved in a fraud action. Their hope is that accountants can implement ethical principles to avoid future business scandals.…”

Section: Discussionmentioning

confidence: 99%

Maturity and Religiosity in Shaping Accounting Student’s Perception of Business Scandals

Sulistyowati

Yulianto

Komara

2022

JRAK

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Business scandals involving an accountant role lead to a drop in public confidence in the business and accountant profession. This study focuses on accounting student perception of the accounting scandal based on maturity factors and religiosity. This study uses simple random sampling technique and obtained a sample number of 283 students. Respondent answers were analyzed using structural equation modelling through SmartPLS. The study results proved that maturity factors and religiosity have a positive effect on accounting student perception regarding the impact of business scandals on the accounting profession. Maturity factors positively affect accounting student perception regarding the impact of business scandals on knowledge of business scandals, while religiosity negatively affects student perceptions, but it is not significant.

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“…Many studies have been conducted on corporate fraud and resulted in a theoretical framework (Purwati et al, 2022). Fraud cases in Indonesia continue to increase from year to year and occur in various sectors, including education (Julianty et al, 2022;Pura & Sufiati, 2014;Savitri et al, 2022). This sector should be completely free from fraud, especially corruption.…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting Fraudulent Management of School Operational Assistance (Bos) Funds at Public High Schools

Amin,

Darwanis,

Yusmita

2023

JRAK

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The number of fraud phenomena in Indonesia continues to increase from year to year and occurs in various sectors, including the education sector. This research aims at determining the effect of internal control, accounting information systems, accountability, and transparency on preventing fraud in managing BOS funds. The research was conducted at public high schools in Aceh from July to August 2022, with a population of 380 public high schools and a sample of 296 public high schools in Aceh province. The results showed that internal control, accounting information systems, accountability, and transparency simultaneously influenced fraud prevention in managing BOS funds. To some extent, internal control, accounting information systems, accountability, and transparency are significantly related to fraud prevention in BOS funds management. Therefore, the research implies that it can be used as a benchmark by the management of the BOS fund to prevent any possibility of fraud.

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Fraud in Accounting: Surveys on Hotels in Bandung

Cited by 3 publications

References 10 publications

Spirituality's Role in Weakening Intentions for Accounting Fraud

Spirituality's Role in Weakening Intentions for Accounting Fraud

Maturity and Religiosity in Shaping Accounting Student’s Perception of Business Scandals

Factors Affecting Fraudulent Management of School Operational Assistance (Bos) Funds at Public High Schools

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