Indonesian Governors’ Gender, Age, Education Level, Educational Background, Tenure and Their Tendency of Conducting Fraud

This study aims to determine the effect of governor characteristics on the occurrence of fraudulent activities in the Provincial Government in Indonesia. Gender, age, education level, education background and tenure are used as proxies for the demographic characteristics of governors. Data were col...

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Main Authors: Sri Elviani, Ramadona Simbolon, Farida Khairani Lubis, Lusi Elviani Rangkuti, Ismail Nasution
Format: Article
Language:English
Published: Qubahan 2024-06-01
Series:Qubahan Academic Journal
Online Access:https://journal.qubahan.com/index.php/qaj/article/view/428
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author Sri Elviani
Ramadona Simbolon
Farida Khairani Lubis
Lusi Elviani Rangkuti
Ismail Nasution
author_facet Sri Elviani
Ramadona Simbolon
Farida Khairani Lubis
Lusi Elviani Rangkuti
Ismail Nasution
author_sort Sri Elviani
collection DOAJ
description This study aims to determine the effect of governor characteristics on the occurrence of fraudulent activities in the Provincial Government in Indonesia. Gender, age, education level, education background and tenure are used as proxies for the demographic characteristics of governors. Data were collected from the Corruption Eradication Commission, the Supreme Audit Board and Indonesian Corruption Watch and analyzed using panel data regression. The results of this study indicate that the governors with accounting background are more likely not to be involved in fraud, while tenure has no effect on fraud. An interesting finding was obtained that education level and age have a negative effect on fraud. Fraud is higher when the governor is younger and has a lower level of education. This has implications for policy makers in Indonesia in preventing fraud by making regulations that take into account the demographic characteristics of candidates for governor in Indonesia. The results also show that the demographic characteristics of the Governor play an important role in preventing fraud.
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institution Kabale University
issn 2709-8206
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publishDate 2024-06-01
publisher Qubahan
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series Qubahan Academic Journal
spelling doaj-art-b2bea63bbe84491aa01416a26c826cc72025-02-03T10:11:57ZengQubahanQubahan Academic Journal2709-82062024-06-014210.48161/qaj.v4n2a428428Indonesian Governors’ Gender, Age, Education Level, Educational Background, Tenure and Their Tendency of Conducting FraudSri Elviani0Ramadona Simbolon1Farida Khairani Lubis2Lusi Elviani Rangkuti3Ismail Nasution4Department of Accounting, Faculty of Economic & Business, Universitas Islam Sumatera Utara, Medan, 20217, Indonesia;Department of Accounting, Faculty of Economic & Business, Universitas Islam Sumatera Utara, Medan, 20217, Indonesia;Department of Accounting, Faculty of Economic & Business, Universitas Islam Sumatera Utara, Medan, 20217, Indonesia;Department of Accounting, Faculty of Economic & Business, Universitas Islam Sumatera Utara, Medan, 20217, Indonesia;Department of Management, Faculty of Economic & Business, Universitas Islam Sumatera Utara, Medan, 20217, Indonesia; This study aims to determine the effect of governor characteristics on the occurrence of fraudulent activities in the Provincial Government in Indonesia. Gender, age, education level, education background and tenure are used as proxies for the demographic characteristics of governors. Data were collected from the Corruption Eradication Commission, the Supreme Audit Board and Indonesian Corruption Watch and analyzed using panel data regression. The results of this study indicate that the governors with accounting background are more likely not to be involved in fraud, while tenure has no effect on fraud. An interesting finding was obtained that education level and age have a negative effect on fraud. Fraud is higher when the governor is younger and has a lower level of education. This has implications for policy makers in Indonesia in preventing fraud by making regulations that take into account the demographic characteristics of candidates for governor in Indonesia. The results also show that the demographic characteristics of the Governor play an important role in preventing fraud. https://journal.qubahan.com/index.php/qaj/article/view/428
spellingShingle Sri Elviani
Ramadona Simbolon
Farida Khairani Lubis
Lusi Elviani Rangkuti
Ismail Nasution
Indonesian Governors’ Gender, Age, Education Level, Educational Background, Tenure and Their Tendency of Conducting Fraud
Qubahan Academic Journal
title Indonesian Governors’ Gender, Age, Education Level, Educational Background, Tenure and Their Tendency of Conducting Fraud
title_full Indonesian Governors’ Gender, Age, Education Level, Educational Background, Tenure and Their Tendency of Conducting Fraud
title_fullStr Indonesian Governors’ Gender, Age, Education Level, Educational Background, Tenure and Their Tendency of Conducting Fraud
title_full_unstemmed Indonesian Governors’ Gender, Age, Education Level, Educational Background, Tenure and Their Tendency of Conducting Fraud
title_short Indonesian Governors’ Gender, Age, Education Level, Educational Background, Tenure and Their Tendency of Conducting Fraud
title_sort indonesian governors gender age education level educational background tenure and their tendency of conducting fraud
url https://journal.qubahan.com/index.php/qaj/article/view/428
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