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Journal : ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN FRAUD BAKU, AGUS; NURHIDAYAH, NURHIDAYAH
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 02 (2019): Accountia Journal Volume 3 No.02 Oktober 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.096 KB) | DOI: 10.35915/accountia.v3i02.388

Abstract

The purpose of this study is to find out empirical verification of the influence of factors in attributive justice, procedural justice, interactional justice, enforcement of regulations, effectiveness of internal control, commitment and organizational ethical culture on fraud tendencies at the Marisa Sub-District Office, Pohuwato District. The analytical method used is multiple regression. The results showed that the majority of civil servants working in the Marisa Sub-District Office, Pohuwato District, perceive distributive justice, procedural justice and interactional justice to be in the fair category, regulation enforcement is in the very upright category, the effectiveness of internal control is in the very effective category, organizational commitment is in the very category of commitment and organizational ethical culture it is in the ethical category, while perceptions of the tendency of fraud are in the very rare category. The perception of distributive justice does not have a significant influence on the tendency of fraud. Perceptions of procedural justice did not have a significant influence on the tendency of fraud, meaning that the perception of civil servants in the Marisa Sub-District Office of Pohuwato District was related to procedural justice which was felt to not have an impact on the tendency of fraud. Perception of interactional justice has a negative and significant effect on the tendency of fraud, this result means that the higher the perception of civil servants in the Marisa Sub-District Office of Pohuwato District related to interactional justice, the lower the tendency of employees to commit fraud. Perception of regulation enforcement has a negative and significant effect on the tendency of fraud. Perception of the effectiveness of internal control has a negative and significant effect on the tendency of fraud. Perception of organizational commitment has a negative and significant effect on the tendency of fraud. Perceptions of organizational ethical culture have a negative and significant effect on trends in fraud. Penelitian ini bertujuan adalah untuk mengetahui memberikan verifikasi empiris pengaruh faktor keadilan ditributif, keadilan prosedural, keadilan interaksional, penegakan peraturan, keefektifan pengendalian intern, komitmen dan budaya etis organisasi terhadap kecenderungan fraud pada Kantor Camat Marisa Kabupaten Pohuwato. Metode analisis yang digunakan yaitu regresi berganda. Hasil penelitian menunjukkan Sebagian besar pegawai negeri sipil yang bekerja pada  Kantor Camat Marisa Kabupaten Pohuwato mempersepsikan keadilan distributif, keadilan prosedural dan keadilan interaksional berada dalam kategori adil, penegakan peraturan berada dalam kategori sangat tegak, keefektifan pengendalian internal berada dalam kategori sangat efektif, komitmen organisasi berada dalam kategori sangat komitmen dan budaya etis organisasi berada dalam kategori etis, sedangkan persepsi tentang kecenderungan kecurangan berada dalam kategori sangat jarang terjadi. Persepsi keadilan distributif tidak memiliki pengaruh yang signifikan terhadap kecenderungan kecuranganPersepsi penegakan peraturan berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi keefektifan pengendalian internal berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi komitmen organisasi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi budaya etis organisasi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan.    
Co-Authors A. Sriyanti, A. Abdul Hamid Ade Kemala Jaya, Ade Kemala Afrianto, M Ficky Afrianto, Muhammad Ficky Afrianto, Muhammad Ficky ahmad yani Ahmad, Aziz Ainnadya Hasan, Phika Akhmad Qashlim, Akhmad Amir Kamal Amir Amiruddin Siahaan Andriani Andriani Anthon Monde Armin Lawi ARSYAD MAF?UL, MUHAMMAD ASDAR ASDAR, ASDAR Atmomarsono, Muharijadi Atmomarsono, Muharijadi Bakhtiar Bakhtiar BAKU, AGUS Baso Amri Basuki, Ismu Burhanuddin Burhanuddin Dahlia Dahlia Dian Farkhatus Solikha, Dian Farkhatus Dwi Handayani Dyah Kusuma, Farida Halis Emy Ismiaty, Emy Erianjoni Erianjoni Faizar Farid fatimah Fatimah Fika Masruroh, Fika Firman , Firman Fitriah, Endik mufidatul Fitriani Nur, Fitriani Frastica Deswardani H., Wahidyanti Rahayu Hajar Halini, Halini Hamdani Hamdani Hartono, Resky Haryunita, Haryunita Helga Dwi Fahyuan Hilda Karim Ichsan Invanni Baharuddin Isjoni Isjoni, Isjoni Ismail, Noraznawati Jaya, A I Jismulatif, Jismulatif Kamaruddin Kamaruddin karmila karmila Kesumawardhani, Aryani Dwi Khotimah, Nurul Khusnul Koko Kurniawan Kuswarini, Purwati Lily Mauliani Listiawati, Nurul Maddatuang Maddatuang, Maddatuang Made Pasek Kardiwinata, Made Pasek Made Sutarga Madeali, Mun Imah Mappamiring Mappamiring Mardison, Safri Marzuki Marzuki Mohamad, Farida Mohamad, Habsah MS, Nur Hafsah Yunus Muhammad, Tengku Sifzizul Tengku Muliani Muliani, Muliani Muliani, Mulian Musa, Najiah Nehru Nehru Nelson Nelson Ni Nyoman Karmini Novitasari, Rifni Nukhbatul Bidayati Haka, Nukhbatul Bidayati Nurbaya Nurbaya, Nurbaya Nurlina Nurlina Nurwahyudin, Nurwahyudin Pamuji Sukoco Pratiwi Puji Lestari, Pratiwi Puji Puji, Pratiwi Puspanita, Intan R Ratianingsih Rahma, Nur Ramlan Ramlan Riski, Ranti Anda Rizqiyah, Fitriyatur Rosmiati Rosmiati Rudhini, Mahmud Samad, Irfawandi Sari, Septa Sitti Hadijah, Sitti Sormin, Corry sparzinanda, eif Suaka, I Nyoman Sudiati Sudiati Sulaiman, Lusman Suradi Tahmir, Suradi Susianingsih, Endang Suwarni Suwarni Taufiqurrahman Taufiqurrahman Thamrin Tayeb, Thamrin Usman Mulbar Usman Rianse, Usman Usman, Harlina Usna, Sri Rahayu Alfitri Usna, Sri Rahayu Alfitri Verawaty Verawaty, Verawaty Vita Meylani Weka Gusmiarty Abdullah, Weka Gusmiarty Widayanti, Virginia Meyka Yeni solfiah, Yeni Yulastini, Fitria Z, Gusmanely