Individual’s factors affecting the tendency of accounting frauds in government agencies
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Institusion
Universitas Merdeka Malang
Author
Lestari, Alif Kurnia
Subject
Datestamp
2020-12-22 03:07:39
Abstract :
Accounting fraud is an illegal action against organization's finances. This action can be carried out by various parties, both those who are members of the organization concerned, and those who are not. Generally, accounting fraud can be done by misusing organizational assets, corrupting, and manipulating data in an organization's financial statements. These three categories can cause organizations to suffer a number of material losses. This indicates an unhealthy financial management. In government agencies, unhealthy financial management indicates bad governance. To overcome this, the government must take comprehensive prevention. Individual's factors such as anti-fraud awareness, integrity, morality, job satisfaction, and observance of accounting rules possessed by the government employees are some of the various individual?s factors that need to be considered as prevention. It is because they are greatly influence the tendency of accounting fraud in government agencies. The higher the level of each of these factors, the more it will suppress the tendency of accounting fraud. Accordingly, these factors are very influential on the success of carried out prevention. Because individual?s factors have an important role, every individual is expected to always strive to become anti-fraud individuals so that the tendency of accounting fraud decreases. In connection with embedding these factors early, educational institutions are also expected to participate. Therefore, the D3 English Program is also expected to participate in creating graduates who have anti-fraud character through the provision of good character education.
Accounting fraud is an illegal action against organization's finances. This action can be carried out by various parties, both those who are members of the organization concerned, and those who are not. Generally, accounting fraud can be done by misusing organizational assets, corrupting, and manipulating data in an organization's financial statements. These three categories can cause organizations to suffer a number of material losses. This indicates an unhealthy financial management. In government agencies, unhealthy financial management indicates bad governance. To overcome this, the government must take comprehensive prevention. Individual's factors such as anti-fraud awareness, integrity, morality, job satisfaction, and observance of accounting rules possessed by the government employees are some of the various individual?s factors that need to be considered as prevention. It is because they are greatly influence the tendency of accounting fraud in government agencies. The higher the level of each of these factors, the more it will suppress the tendency of accounting fraud. Accordingly, these factors are very influential on the success of carried out prevention. Because individual?s factors have an important role, every individual is expected to always strive to become anti-fraud individuals so that the tendency of accounting fraud decreases. In connection with embedding these factors early, educational institutions are also expected to participate. Therefore, the D3 English Program is also expected to participate in creating graduates who have anti-fraud character through the provision of good character education.
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