Purpose This study aims to examine the effects of fraud triangle (pressure, opportunity and
rationalization) on individual fraudulent behavior in Indonesian public procurement …

Decentralization in Indonesia is an unfinished reform and to date, its implementation has not
been maximized especially fiscal decentralization. This study aims to investigate the …

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal dan asimetri
informasi terhadap kecenderungan kecurangan akuntansi (fraud). Studi kasus dilaksanakan …

Penelitian ini bertujuan untuk mengkaji pengaruh karakteristik individu dan fenomena
bystander effect terhadap kemungkinan terjadinya kecurangan. Karakteristik individu …

The purpose of this study is to explore the present practices of accountability, transparency,
church leaders' integrity, and fraud prevention activities in handling church finances. The …

ABSTRACT Law No. 6 of 2014 concerning Villages provides opportunities for village
governments to empower their communities to be able to improve village development by …

This research begins with a phenomenon where several banking sector companies
experience increased corruption cases in financial management. The low internal control …

Purpose: There is very little empirical research on fraud in non-profit organization. Previous
researchers have conducted, and the results are mixed and inconsistent. Only a few models …

Abstract; The purpose of this study is to explore perception of government officials in
government agencies about the effects of morality of individuals, organizational culture, and …

This research aims to examine the effect of fiscal decentralization on the probability of
corruption in Indonesian local governments. The study uses the amount of the fiscal balance …