Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting

This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involvi...

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Main Authors: Zulaikha, Zulaikha, Hadiprajitno, Paulus T. Basuki, Rohman, Abdul, Handayani, Rr. Sri
Format: Article
Language:English
Published: Growing Science 2021-01-01
Series:Accounting
Online Access:http://www.growingscience.com/ac/Vol7/ac_2020_182.pdf
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spelling doaj-3d2c8ba78f4d4f9ab5f573b982cd20922020-12-10T07:53:31ZengGrowing ScienceAccounting2369-73932369-74072021-01-0133133810.5267/j.ac.2020.11.020Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accountingZulaikha, ZulaikhaHadiprajitno, Paulus T. BasukiRohman, AbdulHandayani, Rr. Sri This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involving 265 respondents from accountants, stakeholders, civil servants and inspectors in Central Java, Indonesia who were analyzed by Structural Equation Modeling (SEM) with AMOS analysis tools. The theoretical test results confirm the fraud triangle and the theory of planned behavior to study the opportunity and financial process factors and the rationalization factor which emphasizes the moral psychological aspects. In practical terms, these findings underline the need for tiered supervision in the implementation of goods and services procurement projects in the public sector, improve the quality of reporting and accounting systems, and improve individual integrity to carry out work. Also, it is necessary to increase the remuneration of employees and provide competitive pricing for the private sector involved in procurement projects to minimize intentions for corruption and corrupt behavior by improving the quality of life of the individuals involved in supervision, auditing and reporting.http://www.growingscience.com/ac/Vol7/ac_2020_182.pdf
collection DOAJ
language English
format Article
sources DOAJ
author Zulaikha, Zulaikha
Hadiprajitno, Paulus T. Basuki
Rohman, Abdul
Handayani, Rr. Sri
spellingShingle Zulaikha, Zulaikha
Hadiprajitno, Paulus T. Basuki
Rohman, Abdul
Handayani, Rr. Sri
Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting
Accounting
author_facet Zulaikha, Zulaikha
Hadiprajitno, Paulus T. Basuki
Rohman, Abdul
Handayani, Rr. Sri
author_sort Zulaikha, Zulaikha
title Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting
title_short Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting
title_full Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting
title_fullStr Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting
title_full_unstemmed Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting
title_sort effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: fraud triangle and the planned behavior in management accounting
publisher Growing Science
series Accounting
issn 2369-7393
2369-7407
publishDate 2021-01-01
description This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involving 265 respondents from accountants, stakeholders, civil servants and inspectors in Central Java, Indonesia who were analyzed by Structural Equation Modeling (SEM) with AMOS analysis tools. The theoretical test results confirm the fraud triangle and the theory of planned behavior to study the opportunity and financial process factors and the rationalization factor which emphasizes the moral psychological aspects. In practical terms, these findings underline the need for tiered supervision in the implementation of goods and services procurement projects in the public sector, improve the quality of reporting and accounting systems, and improve individual integrity to carry out work. Also, it is necessary to increase the remuneration of employees and provide competitive pricing for the private sector involved in procurement projects to minimize intentions for corruption and corrupt behavior by improving the quality of life of the individuals involved in supervision, auditing and reporting.
url http://www.growingscience.com/ac/Vol7/ac_2020_182.pdf
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