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The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.]

This study examined the moderation effect of unethical behavior on the relationship of governance, risk management, and compliance on financial fraud prevention in the context of Indonesian Local Governments. Focusing on Regional Apparatus Organizations and local government auditor offices, the rese...

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Main Authors: Safkaur, Otniel, Tarjo, Tarjo, Anggono, Alexander, Mohd Sanusi, Zuraidah
Format: Article
Language:English
Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2023
Online Access:https://ir.uitm.edu.my/id/eprint/88829/2/88829.pdf
https://ir.uitm.edu.my/id/eprint/88829/
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spelling my.uitm.ir.888292023-12-28T16:04:46Z https://ir.uitm.edu.my/id/eprint/88829/ The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.] mar Safkaur, Otniel Tarjo, Tarjo Anggono, Alexander Mohd Sanusi, Zuraidah This study examined the moderation effect of unethical behavior on the relationship of governance, risk management, and compliance on financial fraud prevention in the context of Indonesian Local Governments. Focusing on Regional Apparatus Organizations and local government auditor offices, the research comprised of a robust sample of 120 respondents. Employing the rigorous Structural Equation Modeling-Partial Least Square (SEM-PLS) with WarpPLS software for analysis, the findings revealed a significant weakening effect of unethical behavior on the relationship between governance, risk management, and compliance and financial fraud prevention in the local government setting. Notably, this research contributes to the limited literature on governance, risk management and compliance in the realm of local government studies. Moreover, by incorporating a moderating variable, this study enhances its academic significance, as it addresses the pervasive issue of unethical conduct that permeates the local government landscape and further engages with prior debates in the field. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2023-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/88829/2/88829.pdf The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.]. (2023) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 22 (3): 12. pp. 298-329. ISSN 2550-1895
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description This study examined the moderation effect of unethical behavior on the relationship of governance, risk management, and compliance on financial fraud prevention in the context of Indonesian Local Governments. Focusing on Regional Apparatus Organizations and local government auditor offices, the research comprised of a robust sample of 120 respondents. Employing the rigorous Structural Equation Modeling-Partial Least Square (SEM-PLS) with WarpPLS software for analysis, the findings revealed a significant weakening effect of unethical behavior on the relationship between governance, risk management, and compliance and financial fraud prevention in the local government setting. Notably, this research contributes to the limited literature on governance, risk management and compliance in the realm of local government studies. Moreover, by incorporating a moderating variable, this study enhances its academic significance, as it addresses the pervasive issue of unethical conduct that permeates the local government landscape and further engages with prior debates in the field.
format Article
author Safkaur, Otniel
Tarjo, Tarjo
Anggono, Alexander
Mohd Sanusi, Zuraidah
spellingShingle Safkaur, Otniel
Tarjo, Tarjo
Anggono, Alexander
Mohd Sanusi, Zuraidah
The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.]
author_facet Safkaur, Otniel
Tarjo, Tarjo
Anggono, Alexander
Mohd Sanusi, Zuraidah
author_sort Safkaur, Otniel
title The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.]
title_short The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.]
title_full The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.]
title_fullStr The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.]
title_full_unstemmed The role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in Indonesian local governments / Otniel Safkaur … [et al.]
title_sort role of unethical behavior in moderating the influence of governance, risk management, and compliance on financial fraud prevention in indonesian local governments / otniel safkaur … [et al.]
publisher Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
publishDate 2023
url https://ir.uitm.edu.my/id/eprint/88829/2/88829.pdf
https://ir.uitm.edu.my/id/eprint/88829/
_version_ 1787139644317499392
score 13.211869

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