The effect of political will, information technology, and the quality of financial reporting information on fraud prevention
This study aims to analyze the effect of political will and information technology on fraud prevention either directly or through the quality of financial reporting information. This study uses a survey method that intentionally targets five village officials responsible for village financial admini...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2025-01-01
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| Series: | Public and Municipal Finance |
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| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21394/PMF_2025_01_Haliah.pdf |
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| author | Haliah Hasnawiya Hasan Syamsuddin Fatmawati Andi Ratna Sari Dewi Muhammad Alief Fahdal Imran Oemar Linda Arisanty Razak |
| author_facet | Haliah Hasnawiya Hasan Syamsuddin Fatmawati Andi Ratna Sari Dewi Muhammad Alief Fahdal Imran Oemar Linda Arisanty Razak |
| author_sort | Haliah |
| collection | DOAJ |
| description | This study aims to analyze the effect of political will and information technology on fraud prevention either directly or through the quality of financial reporting information. This study uses a survey method that intentionally targets five village officials responsible for village financial administration. The survey was conducted in Pangkep Regency, South Sulawesi Province, Indonesia. Data collection was carried out using a questionnaire with a total research sample of 325 respondents. Data analysis was conducted using partial least squares structural equation modeling with the help of the SmartPls 4.0 application. The results showed that political will had a positive and significant effect on fraud prevention (β = 0.198; t-value = 3.230 > 1.97) but had no effect on the quality of financial reporting information (β = 0.053; t-value = 0.696 < 1.97). Information technology had a significant negative effect on fraud prevention (β = –0.198; t-value = 3.019 > 1.97) and a significant positive effect on the quality of financial reporting information (β = 0.186; t-value = 2. 863 > 1.97). Fraud prevention has a positive and significant effect on the quality of financial reporting information (β = 0.161; t-value = 2.598 > 1.97). Political will has no significant effect on fraud prevention through the quality of financial reporting information (β = 0.009; t-value = 0.628 < 1.97), while information technology has a positive and significant effect on fraud prevention through the quality of financial reporting information (β = 0.029; t-value = 2.093 > 1.97). |
| format | Article |
| id | doaj-art-52130bc3d14e4480b2eb159fd1570d83 |
| institution | Kabale University |
| issn | 2222-1867 2222-1875 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Public and Municipal Finance |
| spelling | doaj-art-52130bc3d14e4480b2eb159fd1570d832025-01-07T10:46:11ZengLLC "CPC "Business Perspectives"Public and Municipal Finance2222-18672222-18752025-01-01141132210.21511/pmf.14(1).2025.0221394The effect of political will, information technology, and the quality of financial reporting information on fraud preventionHaliah0https://orcid.org/0000-0001-7812-0502Hasnawiya Hasan1https://orcid.org/0000-0003-2492-9343Syamsuddin2https://orcid.org/0009-0009-1199-3283Fatmawati3https://orcid.org/0009-0008-9043-8239Andi Ratna Sari Dewi4https://orcid.org/0000-0002-3893-8083Muhammad Alief Fahdal Imran Oemar5https://orcid.org/0000-0002-1381-4009Linda Arisanty Razak6https://orcid.org/0000-0001-9776-1794Professor, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, IndonesiaLecturer, Department of Shipping Systems, Faculty of Engineering, Hasanuddin University, IndonesiaProfessor, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, IndonesiaLecturer, Department of Economics, Faculty of Economics and Business, Hasanuddin University, IndonesiaPh.D., Lecturer, Department of Management, Faculty of Economics and Business, Hasanuddin University, IndonesiaLecturer, Department of Informatics Engineering, Faculty of Engineering, Hasanuddin University, IndonesiaLecturer, Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Makassar, IndonesiaThis study aims to analyze the effect of political will and information technology on fraud prevention either directly or through the quality of financial reporting information. This study uses a survey method that intentionally targets five village officials responsible for village financial administration. The survey was conducted in Pangkep Regency, South Sulawesi Province, Indonesia. Data collection was carried out using a questionnaire with a total research sample of 325 respondents. Data analysis was conducted using partial least squares structural equation modeling with the help of the SmartPls 4.0 application. The results showed that political will had a positive and significant effect on fraud prevention (β = 0.198; t-value = 3.230 > 1.97) but had no effect on the quality of financial reporting information (β = 0.053; t-value = 0.696 < 1.97). Information technology had a significant negative effect on fraud prevention (β = –0.198; t-value = 3.019 > 1.97) and a significant positive effect on the quality of financial reporting information (β = 0.186; t-value = 2. 863 > 1.97). Fraud prevention has a positive and significant effect on the quality of financial reporting information (β = 0.161; t-value = 2.598 > 1.97). Political will has no significant effect on fraud prevention through the quality of financial reporting information (β = 0.009; t-value = 0.628 < 1.97), while information technology has a positive and significant effect on fraud prevention through the quality of financial reporting information (β = 0.029; t-value = 2.093 > 1.97).https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21394/PMF_2025_01_Haliah.pdffinancial reporting qualityfraud preventioninformation technologypolitical willvillage governments |
| spellingShingle | Haliah Hasnawiya Hasan Syamsuddin Fatmawati Andi Ratna Sari Dewi Muhammad Alief Fahdal Imran Oemar Linda Arisanty Razak The effect of political will, information technology, and the quality of financial reporting information on fraud prevention Public and Municipal Finance financial reporting quality fraud prevention information technology political will village governments |
| title | The effect of political will, information technology, and the quality of financial reporting information on fraud prevention |
| title_full | The effect of political will, information technology, and the quality of financial reporting information on fraud prevention |
| title_fullStr | The effect of political will, information technology, and the quality of financial reporting information on fraud prevention |
| title_full_unstemmed | The effect of political will, information technology, and the quality of financial reporting information on fraud prevention |
| title_short | The effect of political will, information technology, and the quality of financial reporting information on fraud prevention |
| title_sort | effect of political will information technology and the quality of financial reporting information on fraud prevention |
| topic | financial reporting quality fraud prevention information technology political will village governments |
| url | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21394/PMF_2025_01_Haliah.pdf |
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