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How to cite this paper
APA: Zulaikha, Z., Hadiprajitno, P., Rohman, A & Handayani, R. (2021). 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, 7(2), 331-338.
Chicago/Turabian: Zulaikha, Z., Hadiprajitno, P., Rohman, A & Handayani, R. 2021. "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 7, no. 2 (2021): 331-338.
AMA: Zulaikha, Z., Hadiprajitno, P., Rohman, A & Handayani, R. 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. 2021;7(2):331-338.
References
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Association of Certified Fraud Examiners/ACFE. (2013). Report to Members Past Successes, Future Goals: 2013 Year in Review. Retrieved from https://www.acfe.com/report-to-members-2012.aspx
Ateljevic, J., & Budak, J. (2010). Corruption and public procurement: example from Croatia. Journal of Balkan and Near Eastern Studies, 12(4), 375-397.
Barr-Pulliam, D. (2017). The relationship between internal audit assurance frequency and earnings manipulation intent and behavior: A theory of planned behavior approach. Available at SSRN 3093735.
Birnberg, J. G., Luft, J., & Shields, M. D. (2006). Psychology theory in management accounting research. Handbooks of Management Accounting Research, 1, 113-135.
Brown, J. O., Hays, J., & Stuebs Jr, M. T. (2016). Modeling accountant whistleblowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest, 16(1), 28-56.
Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2012). Corporate fraud and managers’ behavior: Evidence from the press. In Entrepreneurship, governance and ethics (pp. 271-315). Springer, Dordrecht.
Covaleski, M. A., Evans III, J. H., Luft, J. L., & Shields, M. D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management accounting research, 15(1), 3-49.
Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement.
Dellaportas, S. (2013). Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. Accounting Fórum, 37(1), 29-39.
Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). The evolution of fraud theory. Issues in accounting education, 27(2), 555
Fakhimuddin, M. (2018). Reconsidering Accounting Information Systems: Effective Formulations for Company's Internal Control. Arthatama Journal of Business Management and Accounting, 2(1).
Financial and Development Supervisory Agency/BPKP. (1999). Strategi Pemberantasan Korupsi Nasional. Jakarta: Financial and Development Supervisory Agency/BPKP
Gottschalk, P. (2019). Fraud and corruption: A convenience perspective. Universal-Publishers.
Graf Lambsdorff, J. (2015). Preventing corruption by promoting trust: insights from behavioral science (Vol. 69, No. 15). Passauer Diskussionspapiere-Volkswirtschaftliche Reihe.
Hall, M. (2010). Accounting information and managerial work. Accounting, Organizations and Society, 35(3), 301-315.
Handayani, B.D., Rohman, A., Chariri, A., & Pamungkas, I.D. (2020). The dynamics of the political environment in the disclosure of local government financial statements: An insight from Indonesia. International Journal of Innovation, Creativity and Change 11(8), pp. 94-109.
Hehamahua, A. (2011). Procurement of Goods and Services, Corruption, and Bureaucratic Reform. Retrieved March 13, 2012 from http://www.lkpp.go.id.
Kravtsova, M., Oshchepkov, A., & Welzel, C. (2017). Values and corruption: Do postmaterialists justify bribery?. Journal of Cross-Cultural Psychology, 48(2), 225-242.
Lambsdorff, J. G. (1999). November. Corruption in empirical research: A review. Transparency International Working Paper, 1-17.
Lambsdorff, J. G., & Teksoz, S. U. (2004). Corrupt relational contracting. In The new institutional economics of corruption (pp. 152-165). Routledge.
Latan, H., Jabbour, C. J. C., & de Sousa Jabbour, A. B. L. (2019). ‘Whistleblowing Triangle’: Framework and Empirical Evidence. Journal of Business Ethics, 160(1), 189-204.
Mahmood, S. A. I. (2010). Public procurement and corruption in Bangladesh confronting the challenges and opportunities. Journal of Public Administration and Policy Research, 2(6), 103-111.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of Business Ethics, 85(4), 545-556.
Prabowo, H. Y. (2014). To be corrupt or not to be corrupt. Journal of Money Laundering Control.
Prabowo, H. Y., & Cooper, K. (2016). Re-understanding corruption in the Indonesian public sector through three behavioral lenses. Journal of Financial Crime, 23(4), 1028-1062
Rabl, T. (2011). The impact of situational influences on corruption in organizations. Journal of Business Ethics, 100(1), 85-101.
Said, J., Alam, M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry. Journal of International Studies, 10(2).
Sartono. (2006). Analisis Faktor–Faktor yang Mempengaruhi Terjadinya Penyimpangan dalam Pengadaan Barang/Jasa di Lingkungan Instansi Pemerintah. (Unpublished Thesis, Faculty of Economics, University of Indonesia).
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Simanjuntak, D., Utama, Y.J., Saraswati, R., Sukirno, & Sinaga, R.Y. (2020). Reconstruction of village funds supervision: An action to prevent corruption in village funds management. Test Engineering and Management 83, 11850-11863
Søreide, T. (2002). Corruption in public procurement. Causes, consequences and cures. Chr. Michelsen Intitute.
Telgen, J., Harland, C., & Knight, L. (2012). Public procurement in perspective. In Public procurement (pp. 44-52). Routledge.
Thai, K. V. (2001). Public procurement re-examined. Journal of Public Procurement, 1(1), 9-50.
Transparency International Indonesia/TII (2019). Corruption Perceptions Index 2019. Retrieved from https://riset.ti.or.id/corruption-perceptions-index-2019/.
Ulum, A.S., Rohman, A., Harto, P., Ratmono, D., & Ghozali, I. (2019). The role of natural resources on moderating the relationship between fiscal decentralization and corruption: Evidence from Indonesia. International Journal of Energy Economics and Policy 9(1), pp. 67-75.
Umar, H. (2011). National Vigilance Against the Danger of the Spread and Widespread of Corruption Crime. Paper presented at panel discussion, Palembang, 7 April 2011.
Van Rijckeghem, C., & Weder, B. (1997). Bureaucratic Corruption and the Role of Temptation: Do Low Wages in the Civil Service Cause Corruption. IMF Working Paper Wp/97/73. Washington, DC: International Monetary Fund, Research Department.
Wirawan, A., Saraswati, R., Sa'adah, N., & Sinaga, E.N. (2020). Preventing corporate corruption through strengthening accounting education in higher education. Test Engineering and Management 83, 11767-11779
Zulaikha, Basuki Hadiprajitno, P.T., & Amal, M.I. (2019). Social constructs in predicting corruptive attitudes and behavior from theory of planned behavior perspective. International Journal of Economics and Business Administration 7(3), 167-177
Zulaikha, Ghozali, I., & Hadiprajitno, P.T. (2016). Factors affecting the government procurement fraud: The independent auditor’s point of view evidence from Indonesia. Corporate Board: Role, Duties and Composition 12(3), 61-68.
Association of Certified Fraud Examiners/ACFE. (2013). Report to Members Past Successes, Future Goals: 2013 Year in Review. Retrieved from https://www.acfe.com/report-to-members-2012.aspx
Ateljevic, J., & Budak, J. (2010). Corruption and public procurement: example from Croatia. Journal of Balkan and Near Eastern Studies, 12(4), 375-397.
Barr-Pulliam, D. (2017). The relationship between internal audit assurance frequency and earnings manipulation intent and behavior: A theory of planned behavior approach. Available at SSRN 3093735.
Birnberg, J. G., Luft, J., & Shields, M. D. (2006). Psychology theory in management accounting research. Handbooks of Management Accounting Research, 1, 113-135.
Brown, J. O., Hays, J., & Stuebs Jr, M. T. (2016). Modeling accountant whistleblowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest, 16(1), 28-56.
Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2012). Corporate fraud and managers’ behavior: Evidence from the press. In Entrepreneurship, governance and ethics (pp. 271-315). Springer, Dordrecht.
Covaleski, M. A., Evans III, J. H., Luft, J. L., & Shields, M. D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management accounting research, 15(1), 3-49.
Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement.
Dellaportas, S. (2013). Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. Accounting Fórum, 37(1), 29-39.
Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). The evolution of fraud theory. Issues in accounting education, 27(2), 555
Fakhimuddin, M. (2018). Reconsidering Accounting Information Systems: Effective Formulations for Company's Internal Control. Arthatama Journal of Business Management and Accounting, 2(1).
Financial and Development Supervisory Agency/BPKP. (1999). Strategi Pemberantasan Korupsi Nasional. Jakarta: Financial and Development Supervisory Agency/BPKP
Gottschalk, P. (2019). Fraud and corruption: A convenience perspective. Universal-Publishers.
Graf Lambsdorff, J. (2015). Preventing corruption by promoting trust: insights from behavioral science (Vol. 69, No. 15). Passauer Diskussionspapiere-Volkswirtschaftliche Reihe.
Hall, M. (2010). Accounting information and managerial work. Accounting, Organizations and Society, 35(3), 301-315.
Handayani, B.D., Rohman, A., Chariri, A., & Pamungkas, I.D. (2020). The dynamics of the political environment in the disclosure of local government financial statements: An insight from Indonesia. International Journal of Innovation, Creativity and Change 11(8), pp. 94-109.
Hehamahua, A. (2011). Procurement of Goods and Services, Corruption, and Bureaucratic Reform. Retrieved March 13, 2012 from http://www.lkpp.go.id.
Kravtsova, M., Oshchepkov, A., & Welzel, C. (2017). Values and corruption: Do postmaterialists justify bribery?. Journal of Cross-Cultural Psychology, 48(2), 225-242.
Lambsdorff, J. G. (1999). November. Corruption in empirical research: A review. Transparency International Working Paper, 1-17.
Lambsdorff, J. G., & Teksoz, S. U. (2004). Corrupt relational contracting. In The new institutional economics of corruption (pp. 152-165). Routledge.
Latan, H., Jabbour, C. J. C., & de Sousa Jabbour, A. B. L. (2019). ‘Whistleblowing Triangle’: Framework and Empirical Evidence. Journal of Business Ethics, 160(1), 189-204.
Mahmood, S. A. I. (2010). Public procurement and corruption in Bangladesh confronting the challenges and opportunities. Journal of Public Administration and Policy Research, 2(6), 103-111.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of Business Ethics, 85(4), 545-556.
Prabowo, H. Y. (2014). To be corrupt or not to be corrupt. Journal of Money Laundering Control.
Prabowo, H. Y., & Cooper, K. (2016). Re-understanding corruption in the Indonesian public sector through three behavioral lenses. Journal of Financial Crime, 23(4), 1028-1062
Rabl, T. (2011). The impact of situational influences on corruption in organizations. Journal of Business Ethics, 100(1), 85-101.
Said, J., Alam, M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry. Journal of International Studies, 10(2).
Sartono. (2006). Analisis Faktor–Faktor yang Mempengaruhi Terjadinya Penyimpangan dalam Pengadaan Barang/Jasa di Lingkungan Instansi Pemerintah. (Unpublished Thesis, Faculty of Economics, University of Indonesia).
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Simanjuntak, D., Utama, Y.J., Saraswati, R., Sukirno, & Sinaga, R.Y. (2020). Reconstruction of village funds supervision: An action to prevent corruption in village funds management. Test Engineering and Management 83, 11850-11863
Søreide, T. (2002). Corruption in public procurement. Causes, consequences and cures. Chr. Michelsen Intitute.
Telgen, J., Harland, C., & Knight, L. (2012). Public procurement in perspective. In Public procurement (pp. 44-52). Routledge.
Thai, K. V. (2001). Public procurement re-examined. Journal of Public Procurement, 1(1), 9-50.
Transparency International Indonesia/TII (2019). Corruption Perceptions Index 2019. Retrieved from https://riset.ti.or.id/corruption-perceptions-index-2019/.
Ulum, A.S., Rohman, A., Harto, P., Ratmono, D., & Ghozali, I. (2019). The role of natural resources on moderating the relationship between fiscal decentralization and corruption: Evidence from Indonesia. International Journal of Energy Economics and Policy 9(1), pp. 67-75.
Umar, H. (2011). National Vigilance Against the Danger of the Spread and Widespread of Corruption Crime. Paper presented at panel discussion, Palembang, 7 April 2011.
Van Rijckeghem, C., & Weder, B. (1997). Bureaucratic Corruption and the Role of Temptation: Do Low Wages in the Civil Service Cause Corruption. IMF Working Paper Wp/97/73. Washington, DC: International Monetary Fund, Research Department.
Wirawan, A., Saraswati, R., Sa'adah, N., & Sinaga, E.N. (2020). Preventing corporate corruption through strengthening accounting education in higher education. Test Engineering and Management 83, 11767-11779
Zulaikha, Basuki Hadiprajitno, P.T., & Amal, M.I. (2019). Social constructs in predicting corruptive attitudes and behavior from theory of planned behavior perspective. International Journal of Economics and Business Administration 7(3), 167-177
Zulaikha, Ghozali, I., & Hadiprajitno, P.T. (2016). Factors affecting the government procurement fraud: The independent auditor’s point of view evidence from Indonesia. Corporate Board: Role, Duties and Composition 12(3), 61-68.