Kamara, Rafika Dwi (2021) FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECURANGAN (FRAUD): PERSEPSI PEGAWAI PEMERINTAHAN KABUPATEN SEMARANG. Undergraduate thesis, Universitas Stikubank.
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Abstract
Tujuan penelitian ini yaitu untuk mengetahui Faktor-Faktor yang Berpengaruh Terhadap Kecurangan : Persepsi Pegawai Pemerintahan Kabupaten Semarang. Faktor-faktor yang dapat dipengaruhi oleh kecurangan adalah Preasure, Opportunity, Rationalizalion. Pengambilan sampel menggunakan teknik Convenience sampling diperoleh 114 responden pada 19 kecamatan, 3 kelurahan dan 1 kantor dinas di kabupaten Semarang. Hasil penelitian ini menunjukkan bahwa: Keadilan distributif dan komitmen organisasi berpengaruh positif terhadap kecurangan, budaya etis organisasi, penega peraturan, asimetri informasi dan kesesuaian kompensasi tidak berpengaruh terhadap kecurangan, keadilan prosedural, keefektifan pengendalian internal dan gaya kepemimpinan berpengaruh negatif terhadap kecurangan. The purpose of this study was to determine the Factors Affecting Fraud: Perceptions of Semarang Regency Government Employees. The factors that can be influenced by cheating are Preasure, Opportunity, Rationalization. Sampling using convenience sampling technique obtained 114 respondents in 19 kecamatan, 3 kelurahan and 1 official office in Kabupaten Semarang. The results of this study indicate that: Distributive justice and organizational commitment have a positive effect on fraud, organizational ethical culture, regulatory enforcement, information asymmetry and suitability of compensation have no effect on fraud, procedural justice, effectiveness of internal control and leadership style have a negative effect on fraud
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2279 NIM.17.05.52.0182 |
| Uncontrolled Keywords: | Kecurangan, Preasure, Opportunity, Rationalizalion |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 02 Jun 2021 03:13 |
| Last Modified: | 02 Jun 2021 03:13 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7735 |
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