The Factors of Fraud Trends in Public Sector in Makassar City

DOI

10.2991/icame-18.2019.9How to use a DOI?

Keywords

Fraud, Public sector

Abstract

Abstract. This study aims to obtain empirical evidence about the factors causing fraud trends in public sector organizations in the city of Makassar. The variables tested were distributive justice, procedural fairness, internal control system, leadership style, and organizational ethical culture. The sample used in this research is 83 samples working in the public sector in Makassar city. The sample is selected from several public sector agencies with a convenience sample technique. Hypothesis testing using SEM (Structural equations model) analysis tool using Smart PLS application. 03 to test the indicators that make up the construct and test the influence of variables that influence foul tendencies. The result of the research shows the influence of procedural justice, internal control system and leadership style to the tendency of fraud.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Arman Kamal
AU  - Diah Ayu Gustiningsih
AU  - Mediaty
AU  - Abdul Hamid Habbe
AU  - Arifuddin
PY  - 2019/08
DA  - 2019/08
TI  - The Factors of Fraud Trends in Public Sector in Makassar City
BT  - Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
PB  - Atlantis Press
SP  - 85
EP  - 94
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-18.2019.9
DO  - 10.2991/icame-18.2019.9
ID  - Kamal2019/08
ER  -