This study seeks to examine the causes of employees committing accounting fraud. Researchers used multiple regression as a method on 152 employees of the organization. Results The analysis found that individuals are the biggest cause of accounting fraud. This happens because of subjective desires and behaviors that have implications for organizational culture and the emergence of accounting fraud. The way to overcome this is to create a control system and media for reporting, as well as providing penalties for perpetrators. Periodic audits and the prohibition of collusive practices can also eradicate accounting fraud.
Analysis of Trigger Accounting Fraud: Individual and Organizational Culture Aspects
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