Fraud Deterrence: The Management’s Intention In Using FCP

Koenta Adji Koerniawan, Nunuy Nur Afifah, Memed Sueb and Jadi Suprijadi
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Koenta Adji Koerniawan: Telkom University at Bandung, Indonesia

No 7nby6, OSF Preprints from Center for Open Science

Abstract: The Indonesian Government Regulation on the Government's Internal Control System (GICS / SPIP) is also applied to the Regional Public Service Bodies of Hospitals (RPSB), but ironically many cases of fraud occur in regional hospitals. Fraud Control Plan (FCP), which is the second layer of reinforcement after GICS, is needed to deter fraud. The concept of fraud deterrence, used in the International Standards on Auditing (ISA), is different from fraud prevention, but both are translated the same today. As a novelty, this study proposes a new definition of fraud deterrence and the D.E.T.E.R.E. This study uses the theory of planned behavior and aims to confirm the relationship between understanding of GICS, attitude towards behavior (ATB), subjective norm (SN), perceived behavioral control (PBC), on management's intention to use FCP to deter fraud and its implications for fraud deterrence. The research sample is 151 management people who work in hospitals. The analysis method uses SEM-Lisrel. The results showed that understanding of GICS and SN had a positive effect on management's intention to use FCP to deter fraud. Management's intention to use FCP to deter fraud has a positive effect on fraud deterrence.

Date: 2022-09-30
New Economics Papers: this item is included in nep-acc and nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:7nby6

DOI: 10.31219/osf.io/7nby6

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