FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD: PERSEPSI PEGAWAI DINAS PROVINSI DIY

Anik Fatun Najah

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Corporate Governance and Financial Management Corruption and Economic Development Ethics in Business and Education

Abstract

Tujuan penelitian ini adalah untuk menganalisis persepsi pegawai di instansi pemerintahan tentang pengaruh penegakan peraturan, keefektifan pengendalian internal, asimetri informasi,keadilan distributif, keadilan prosedural, komitmen organisasi, dan budaya etis organisasi terhadap fraud di sektor pemerintahan. Populasi penelitian ini terdiri dari 128 pegawai yang bekerja pada subbagian keuangan Dinas Provinsi DIY. Penelitian ini merupakan penelitian populasi sehingga responden dari penelitian ini merupakan seluruh populasi.Kuesioner yang memenuhi syarat adalah 111 responden. Pengumpulan data dengan menggunakan kuesioner. Analisis data menggunakan analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS. Hasil penelitian menunjukkan pengaruh negatif antara penegakan peraturan, keefektifan pengendalian internal, keadilan distributif, keadilan prosedural, dan komitmen organisasi dengan kecurangan (fraud) di sektor pemerintahan, terdapat pengaruh positif antara asimetri informasi dengan kecurangan (fraud) di sektor pemerintahan, tidak terdapat pengaruh antara budaya etis organisasi dengan kecurangan (fraud) di sektor pemerintahan The purpose of this study was to analyze the perceptions of employees in government agencies on the effects of law enforcement, effectiveness of internal control, information asymmetry, distributif justice , procedural justice, and organizational commitment and cultural ethical management to fraud in the government sector. The study population consisted of 128 employees who work at the Department of DIY financial subsections. This research is a population research that respondents of this study are all popula tion . Questionnaires qualify as 111 respondents . Data collection using questionnaires. Analyzed using a full model of Structural Equation Modeling (SEM) with smartPLS analysis tools. The results showed a negative effect between law enforcement , effectiveness of internal control, distributif justice, procedural justice and organizational commitment to fraud in the government sector, there is a positive effect between information asymmetry with fraud in the government sector, there is no effect between procedural justice by fraud in the government sector.

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2018Kecurangan Dalam Laporan Keuangan “Menguji Teori Froud Triangle”2019PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA BANK PERKREDITAN RAKYAT DI KOTA KUPANG 2019PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIN KOMPENSASI, MORALITAS MANAJEMEN, KETAATAN ATURAN AKUNTANSI, DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI 2020Faktor-faktor yang Mempengaruhi Fraud (Studi pada Pemerintah Desa se-Kabupaten Bantul)2022The Influence of Human Resource and Marketing Competence, Morality, Whistleblowing, and Internal Control System on the Prevention of Fraud in Village Financial Management in Karimun Regency

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