Detecting Fraud in BOS Fund Management (Evidence from Lampung- Indonesia)
Fajar Purwatmiasih *
State Vocational High School 1 of Terbanggi Besar-Lampung, Indonesia.
Sudrajat
University of Lampung, Indonesia.
Reni Oktavia
University of Lampung, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
This study aims to detect fraud tendencies in BOS fund management with a diamond fraud approach that is influenced by organizational competence and culture by using the quality of accounting information systems as mediation variables. This study used quantitative descriptive method. This research was conducted in schools in Lampung Province. The Starfield Radom Sampling method is used to take samples. Primary data was obtained by distributing questionnaires to 1,366 schools that experienced delays in submitting reports on the use of BOS funds phase I 2020 as of June 12, 2020. Respondents in this study were teachers who did not get additional assignments as members of the BOS Fund Team. The research was conducted on February 6, 2021 – March 10, 2021. 973 data were obtained from 367 samples that met the criteria. Data is processed using Smart PLS 3.0. The test results show that competence, organizational culture, and competence with the quality of accounting information systems as mediation variables do not detect fraud tendencies in managing BOS funds with a diamond fraud approach. While the quality of accounting information systems and organizational culture with the quality of accounting information systems as a mediating variable can detect fraud tendencies in the management of BOS funds.
Keywords: Organizational culture, BOS funds, fraud diamond, fraud detection, competence, quality of accounting information systems