I. Ismawati, Indriana Indriana, R. Rosidi, M. Rusydi
{"title":"Determinants of Budgets Fraud for Handling COVID-19 in Makassar City","authors":"I. Ismawati, Indriana Indriana, R. Rosidi, M. Rusydi","doi":"10.21532/apfjournal.v8i2.300","DOIUrl":null,"url":null,"abstract":"This study aims to examine the determinants of budget fraud for handling COVID-19 in the city of Makassar. This study uses a survey method for data collection. The samples of this research are 171 employees who work in Local Government Organizations in Makassar City while the data analysis tool uses SMART PLS software.The results of this study indicate that the greater the pressure, opportunity, competence, and arrogance of a person, the greater the level of fraud that occurs in a country. However, different results were found on the rationalization variable that fraud that occurred in a country was not influenced by a person’s rationalization in justifying his actions. Moderation in this study shows that bureaucratic reform can weaken the relationship between pressure and opportunity for fraud. However, it strengthens the connection between justification, competence, and arrogance to the occurrence of fraud","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"336 ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asia Pacific Fraud Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21532/apfjournal.v8i2.300","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study aims to examine the determinants of budget fraud for handling COVID-19 in the city of Makassar. This study uses a survey method for data collection. The samples of this research are 171 employees who work in Local Government Organizations in Makassar City while the data analysis tool uses SMART PLS software.The results of this study indicate that the greater the pressure, opportunity, competence, and arrogance of a person, the greater the level of fraud that occurs in a country. However, different results were found on the rationalization variable that fraud that occurred in a country was not influenced by a person’s rationalization in justifying his actions. Moderation in this study shows that bureaucratic reform can weaken the relationship between pressure and opportunity for fraud. However, it strengthens the connection between justification, competence, and arrogance to the occurrence of fraud