Fraud awareness, information accountability and sustainable competitive advantage: governance moderation and capacity for accessing financing mediation

Tarjo Tarjo, Alexander Anggono, Bambang Haryadi, Lummatul Mahya, Eklamsia Sakti and Jamaliah Said

Journal of Financial Crime, 2024, vol. 32, issue 2, 337-353

Abstract: Purpose - This paper aims to empirically test the influence of fraud awareness, information accountability and capacity for accessing financing on sustainable competitive advantage. Furthermore, this research examines the influence of fraud awareness and information accountability on sustainable competitive advantage through capacity for accessing financing. Finally, this research examines the influence of governance as a moderator of fraud awareness and information accountability on capacity for accessing financing. Design/methodology/approach - This research uses quantitative methods. Researchers collected data by distributing questionnaires to tourism destination operators. This research used tourist destinations in Indonesia and obtained 506 samples. The data analysis technique uses SEM-PLS. Findings - This research finds that fraud awareness, information accountability and the capacity for accessing financing increase sustainable competitive advantage. Furthermore, the capacity for accessing financing can mediate the influence of fraud awareness and information accountability on sustainable competitive advantage. Finally, governance strengthens the influence of fraud awareness and information accountability on the capacity for accessing financing. Research limitations/implications - Research limitations are the difficulty accessing all tourist destinations in Indonesia and difficulty controlling respondent answer bias. Practical implications - Practical implications are increasing the ability of tourist destinations to compete, helping to increase funding sources, good governance and information accountability. Social implications - Apart from that, the main implication of this research is to increase fraud awareness and reduce fraud so that tourist destinations can achieve their goals. Originality/value - The gap lies in previous research, which was unaware of the existence of fraud, which could damage the ability of tourist destinations to compete. Therefore, this research adds the fraud awareness variable. Besides, this study develops a different and unique model because it combines mediation and moderation variables into one research model.

Keywords: Fraud awareness; Information accountability; Governance; Capacity for accessing financing; Sustainable competitive advantage; Forensic accounting; Tourism (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-04-2024-0121

DOI: 10.1108/JFC-04-2024-0121

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