Government Accounting Standards in Moderating the Influence of Organizational Culture and the Implementation of Good Government Governance Principles on Fraud Detection

Abstract

This work is focused on the impact of organization culture implementation and application of the principles of good government governance against fraud detection with government accounting standards as a moderating variable. This work has a thorough analysis with respondents being heads of regional government organizations and heads of accounting departments throughout Banten province. SEM PLS is used to analyze the data of this study. The questionnaires used in this work are obtained using surveying methods. The results clearly revealed the application of organizational culture and the principles of good government governance have a positive and significant effect on fraud detection, while government accounting standards as a moderator variable do not have a strong enough influence on organizational culture variables and the principles of good government governance in fraud detection.