舞弊资产管理与地方治理之间的内部控制制度:一个社会与组织的视角

Q2 Social Sciences

Webology Pub Date : 2022-01-20 DOI:10.14704/web/v19i1/web19366

A. Pattawe, N. Haris, M. Natsir, J. -, Masruddin ., Muhammad Din, Andri Gustama Larija

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引用次数: 0

摘要

本研究旨在探讨同行影响和结果预期对地方政府资产管理欺诈行为的影响。本研究亦探讨内部控制制度在同伴影响与结果预期之间对诈欺行为的调节作用。利用有目的抽样的方法获取帕卢市政府单位的数据，并借助WarpPLS软件使用PLS，结果表明同伴影响对欺诈行为有正向影响，而结果期望对欺诈行为有负向影响。此外，内部控制系统能够调节同伴影响和结果预期对欺诈行为的影响。结果表明，强有力的内部控制制度更有可能减少或削弱同伴影响对欺诈行为的影响。

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Internal Control System between Fraud Asset Management and Local Governance: A Social and Organizational Perspective

This study aims to examine the effects of peer influence and outcome expectancies on fraud in local government asset management. This study is also to analyze moderating effect of the internal control system between peer influence and outcome expectancies on the fraudulent behavior. By utilizing purposive sampling method to obtain data from government units of Palu City and by using PLS with the help of WarpPLS software, the results show that peer influence has a positive effect on fraudulent behavior, while outcome Expectancies have a negative effect on the fraudulent behavior. Moreover, internal control system is able to moderate the influence of peer influence and outcome expectancies against fraudulent behavior. The results would imply that strong internal control system is more likely able to reduce or weaken the influence of peer influence on fraudulent behavior.

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来源期刊

Webology Social Sciences-Library and Information Sciences

自引率

0.00%

发文量

374

审稿时长

10 weeks

期刊介绍： Webology is an international peer-reviewed journal in English devoted to the field of the World Wide Web and serves as a forum for discussion and experimentation. It serves as a forum for new research in information dissemination and communication processes in general, and in the context of the World Wide Web in particular. Concerns include the production, gathering, recording, processing, storing, representing, sharing, transmitting, retrieving, distribution, and dissemination of information, as well as its social and cultural impacts. There is a strong emphasis on the Web and new information technologies. Special topic issues are also often seen.