Control Effectiveness And Fraud: Evidence In Indonesia Cooperative

Nanik Sri Utaminingsih, FE Akuntansi and Anis Chariri, - and Indira Januarti, - (2020) Control Effectiveness And Fraud: Evidence In Indonesia Cooperative. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 9 (2). ISSN 2277-8616

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Abstract

This study investigated the factors that influence employee fraud in economic entities in the form of cooperatives. The uniqueness of the cooperative is oriented to the welfare of members and management is dominated by members, so it is possible to give different results from previous research. The research sample of 97 cooperative employees in the city area of Semarang, Indonesia. Partial least square (PLS) is used as an analysis tool. The results showed that the effectiveness of control, organizational commitment and compensation sufficient significantly influence employee fraud. While unethical behavior does not affect fraud. The indirect effect showed that control effectiveness can mediate on relationship between organization commitment to fraud.

Item Type:	Article
Uncontrolled Keywords:	Fraud, Control Effectiveness, Organization Commitment, Unethic behavior, Compensation sufficient.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Fakultas:	Fakultas Ekonomi > Akuntansi, S1
Depositing User:	mahargjo hapsoro adi
Date Deposited:	23 Nov 2022 02:13
Last Modified:	23 Nov 2022 02:13
URI:	http://lib.unnes.ac.id/id/eprint/53359

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