| Autor: |
Febriyanti Suartha, Putu Firda, Sri Werastuti, Desak Nyoman |
| Předmět: |
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| Zdroj: |
Proceedings of the International Conference on Industrial Engineering & Operations Management; 11/3/2021, p3966-3976, 11p |
| Abstrakt: |
This study seeks to examine the causes of employees committing accounting fraud. Researchers used multiple regression as a method on 152 employees of the organization. Results The analysis found that individuals are the biggest cause of accounting fraud. This happens because of subjective desires and behaviors that have implications for organizational culture and the emergence of accounting fraud. The way to overcome this is to create a control system and media for reporting, as well as providing penalties for perpetrators. Periodic audits and the prohibition of collusive practices can also eradicate accounting fraud. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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