ANALISIS FAKTOR-FAKTOR PENENTU KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAHAN (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA PEKALONGAN)

Moh. Risqi Kurnia Adi, Komala Ardiyani, Arum Ardianingsih

Abstrak


THE PERCEPTION OF AN INCREASE IN ACCOUNTABILITY AND TRANSPARENCY OF THE
GOVERNMENT SECTOR, ESPECIALLY FOR EMPLOYEES SHOULD BE CARRIED OUT
CONTINUOUSLY. THIS STUDY AIMS TO PROVIDE EMPIRICAL EVIDENCE THAT LAW
ENFORCEMENT, THE EFFECTIVENESS OF INTERNAL CONTROL, INFORMATION ASYMMETRIES,
COMPLIANCE COMPENSATION, PROCEDURAL JUSTICE, ORGANIZATIONAL ETHICAL CULTURE,
ORGANIZATIONAL COMMITMENT EFFECT ON FRAUD. METHODS OF DATA COLLECTION IS
DONE BY PURPOSIVE SAMPLING AND EARNED THIRTY-FIVE (35) RESPONDENTS. THE DATA
USED ARE PRIMARY DATA. MECHANICAL ANALYSIS INCLUDES TESTING THE QUALITY OF THE
DATA AND THE CLASSICAL ASSUMPTION TEST AND MULTIPLE LINEAR REGRESSION ANALYSIS
WITH T TEST AND F TEST RESULTS SHOWED THAT ALL VARIABLES TESTED SIMULTANEOUSLY
CAPABLE OF AFFECTING CHEATING. PARTIALLY, INFORMATION ASYMMETRY AND
ORGANIZATIONAL COMMITMENT SIGNIFICANT EFFECT ON FRAUD (FRAUD). WHILE
SIMULTANEOUSLY ENFORCEMENT, INTERNAL EFFECTIVENESS, APPROPRIATENESS OF
COMPENSATION, PROCEDURAL FAIRNESS, AND ETHICAL INFLUENCE THE ORGANIZATION HAS
NO SIGNIFICANT EFFECT AGAINST FRAUD (FRAUD).

Teks Lengkap:

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