The Effect of Reporting Channel and Moral Reasoning on Intention to Report the Fraud in Procurement Processes in the Government Sector

DOI

10.2991/icame-18.2019.34How to use a DOI?

Keywords

Reporting Channels, Moral Reasoning, Interest to report the fraud

Abstract

This study aims to examine the effect of the reporting channel and the level of moral reasoning on interest in reporting fraud that occurs in the procurement of goods / services in the government sector. In this study proposed the hypothesis that the interest to report fraud will be higher with the use of anonymous reporting channels as compared to using a non-anonymous reporting channel. In addition, people with high levels of moral reasoning will be more interested in reporting fraudulent actions than those who have low levels of moral reasoning. The study design was a laboratory experiment 2 x 2, with students accounting at Universitas Negeri Padang who has been at 5 and 7 semesters as employees of government agencies involved in the process of government procurement. Each subject is presented with one of two case versions available randomly. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that through an anonymous reporting channel, interest of employees to report any acts of fraud in the government procurement process will be higher than through non-anonymous reporting channels. Interest in reporting fraud in the government procurement process will be higher in individuals / employees who have higher levels of moral reasoning than individual employees with low levels of moral reasoning. When the available reporting channels are non-anonymous, individuals with a high level of moral reasoning will be more inclined to report fraudulent acts that occurred compared with individuals with low levels of moral reasoning.

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  - Nayang Helmayunita
AU  - Dian Fitria Handayani
AU  - Abel Tasman
PY  - 2019/08
DA  - 2019/08
TI  - The Effect of Reporting Channel and Moral Reasoning on Intention to Report the Fraud in Procurement Processes in the Government Sector
BT  - Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
PB  - Atlantis Press
SP  - 309
EP  - 318
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-18.2019.34
DO  - 10.2991/icame-18.2019.34
ID  - Helmayunita2019/08
ER  -