Fraud in Accounting: Surveys on Hotels in Bandung

Julianty, Fenny and Rapina, Rapina and Setiawan , Santy and N, Hayu Puspitasari (2022) Fraud in Accounting: Surveys on Hotels in Bandung. Jurnal Riset Akuntansi Kontemporer, 14 (1). pp. 75-82. ISSN 2597-6826

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Abstract

This research aims at determining the Accounting fraud that deliberated violation of the law which involved embezzlement, fraud, abuse of trust, etc by making inappropriate financial reports that can mislead decision-makers and link to the undesirable financial frauds. This research was conducted by analyzing and testing the impact of the role of internal audit, the effectiveness of internal control, and unethical behaviour on accounting fraud at several stars hotels in Bandung. The research method used primary data derived from questionnaires and interviews. Furthermore, the data analysis techniques used were Structural Equation Modeling (SEM) and Partial Least Squares (PLS) to test and analyze data. According to the findings of this research, the role of internal audit and unethical behaviour did have an impact on accounting fraud, but the effectiveness of internal control did not.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email UNSPECIFIED Julianty, Fenny UNSPECIFIED UNSPECIFIED UNSPECIFIED Rapina, Rapina UNSPECIFIED UNSPECIFIED UNSPECIFIED Setiawan , Santy UNSPECIFIED UNSPECIFIED UNSPECIFIED N, Hayu Puspitasari UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	fraud; internal audit; internal control; unethical behaviour; sem-pls
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Depositing User:	Perpustakaan Maranatha
Date Deposited:	20 Jun 2023 07:29
Last Modified:	20 Jun 2023 07:29
URI:	http://repository.maranatha.edu/id/eprint/31950

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