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Journal : Jurnal Ilmiah Akuntansi Rahmaniyah

FAKTOR-FAKTOR YANG YANG MEMPENGARUH KECENDERUNGAN KECURANGAN (FRAUD): PERSEPSI PEGAWAI DINAS PEMERINTAH KOTA BANDAR LAMPUNG Luthfi, Muhammad; Wijoyo, Eko; Kusnadi, Kusnadi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

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Abstract

The purpose of this study is to analyze the perception of government employees about the impact of asymetric information, enforcement of regulations, the effectiveness of internal control, unethical behaviour, compensation suitability, and leadership style to tendency of fraud in government sector. The population of this study is 110 employees who work at financial subsector on Dinas Kota Bandar Lampung. This study is a population research, therefore the respondents of this study are all of the population. The data were obtained by questionnaire. It’s analyzed by using analyze tool smartPLS 3. The result of this study showes positive impact of asymetric information, enforcement of regulations, and unethical behaviour towards tendency of fraud on government sector, there is no impact between the effectiveness of internal control and compensation suitability towards tendency of fraud on government sector.
Co-Authors A. Erna Rochiyati S., A. Erna Adhitama, Rizky Sandy Adila Prabasiwi, Adila Agus Mulyono Akmad Aniq Barlian, Akmad Aniq Aleksander Purba alfiah alfiah Anggraini, Fitria Anggy Rima Putri, Anggy Rima Ardyanto Darmanto Ariningrum, Hardini Aristha, Aristha azkya, Agi Bambang Supriatno Bayu Surarso Brimantara, Dimas Fadjri Chandra, Kristian Dalmasius Ganjar Subagio Dampang, Sarah Dene Herwanto, Dene Desiyanti, Ouw Dewi Sulistyorini, Dewi DWI SUSILANINGSIH Egie Triana Devi, Egie Triana Eka Yanti, Nandia Desi Fauzia, Iva Siti Gunarko Gunarko Gunawan Pakki Gunawan, Iba Hadining, Aulia Fashanah Hani Susanti, Hani Hariyanto Bambang Hendri Maja Saputra Heru Nurcahyo I Wayan Diana Iing Lukman Inur Tivani, Inur Irmansyah Irmansyah Islamiati, Fiqa J Juansah Lena Magdalena, Lena Lestari, Sintia Listiawati, Septi Mohammad Masykuri Mudrikah, Ritali Evi Mufti Amir Sultan, Mufti Amir Muhammad Kahfi, Muhammad Muhammad Luthfi Nani Purwati Ningsih, Eka Sari Nugraha, Asep Erik Nugraha, Asep Erik Nugraha, Prasetya Putra Nur Faizah Purnomo, Suseno Hadi Puspita, Indah Lia Rajani, Ahmad Ramdan, Heri Muhammad Ridwan Arief Subekti Safitri, Lina Ayu Sari Lestari Sari, Elfrida Iriana Sari, Kristin Candra Sariwulan Diana Soedarmo, Wahyoe Soetoro Soetoro, Soetoro Sofyan Akhmad Sri Mulyani Subaharianto Andang Suhara, Suhara Suherman, Robi Sunarlan Sunarlan, Sunarlan Susiyarti Susiyarti, Susiyarti Taryana Taryana, Taryana Tito Hardiyanto, Tito Topik Hidayat Wahyudin Wahyudin Wahyul Amien Syafei Wibisono Bambang Wijoyo, Eko Wilda Amananti Yahya Rian Hardiansyah, Yahya Rian Yanti Hamdiyati YAYAN SANJAYA Yulianti, Rizki Zubaidah Amir MZ Zulkarnain, Zulhilmi