Alfi, Abdul (2014) FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN (FRAUD) PADA PERSEPSI PEGAWAI SATUAN KERJA PERANGKAT DAERAH KABUPATEN SERANG. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN (FRAUD) PADA PERSEPSI PEGAWAI SATUAN KER.pdf - Published Version Restricted to Registered users only until 2014. Download (3MB) |
Abstract
This study aims to examine the influence of such as rule enforcement, the effectiveness of internal control, Ninformation asymmetry, distributive justice, procedural justice, organizational commitment and organizational ethical culture of Affecting the tendency of fraud. This research was conducted in regency Serang Data collection is done by giving as many as 150 copies of the questionnaire, which was distributed to respondents who are staff who have positions on the 10 unit of Regional Work Unit in regency Serang. The data in this study were processed using IBM software Statistical Package For Social Science (SPSS) version 21.0. These results indicate that rule enforcement, the effectiveness of internal control, distributive justice, procedural justice, organizational commitment and organizational ethical culture has a negative and significant impact on the tendency of fraud, while management commitment and Ninformation asymmetry accessibility has a positive and significant impact on tendency of fraud. Keywords: rule enforcement, the effectiveness of internal control, Ninformation asymmetry, distributive justice, procedural justice, organizational commitment and organizational ethical culture and fraud
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | ABSTRAKSI Penelitian ini bertujuan untuk menguji adanya pengaruh penegakan peraturan, keefektifan pengendalian internal, asimetri informasi, keadilan distributuf, keadilan prosedural, komitmen organisasi, budaya etis organisasi dan gaya kepemimpinan terhadap kecenderungan kecurangan (fraud). Penelitian ini dilakukan di Kabupaten Serang. Pengumpulan data dilakukan dengan memberikan kuesioner sebanyak 150 eksemplar, yang dibagikan kepada responden yang merupakan staf yang memiliki jabatan pada 10 Satuan Kerja Perangkat Kabupaten Serang. Data dalam penelitian ini diolah dengan menggunakan software IBM Statistical Package For Social Science (SPSS) versi 21.0. Hasil penelitian ini menunjukan penegakan peraturan, keefektifan pengendalian internal, keadilan distributuf, keadilan prosedural, komitmen organisasi, budaya etis organisasi dan gaya kepemimpinan berpengaruh negatif dan signifikan terhadap kecenderungan keceurangan (fraud). sedangkan asimetri informasi mempunyai pengaruh positif dan signifikan terhadap kecenderungan kecurangan (fraud). Kata Kunci: Penegakan Peraturan, Keefektifan Pengendalian Internal, Asimetri Informasi, Keadilan Distributuf, Keadilan Prosedural, Komitmen Organisasi, Budaya Etis Organisasi, Gaya Kepemimpinan, Fraud | |||||||||
| Uncontrolled Keywords: | Kata Kunci: Penegakan Peraturan, Keefektifan Pengendalian Internal, Asimetri Informasi, Keadilan Distributuf, Keadilan Prosedural, Komitmen Organisasi, Budaya Etis Organisasi, Gaya Kepemimpinan, Fraud Keywords: rule enforcement, the effectiveness of internal control, Ninformation asymmetry, distributive justice, procedural justice, organizational commitment and organizational ethical culture and fraud | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 25 Oct 2021 05:09 | |||||||||
| Last Modified: | 25 Oct 2021 05:09 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2689 |
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