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All Journal Kajian Bisnis STIE Widya Wiwaha
Dita Iswahyuni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENEGAKAN PERATURAN, BUDAYA ETIS ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN Anita Primastiwi; Dewi Kusuma Wardhani; Dita Iswahyuni
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.435 KB) | DOI: 10.32477/jkb.v28i2.209

Abstract

This study aims to examine the effect of enforcement regulations, organizationalethical culture, organizatioal commitment to the tendency of fraud based on fraudtriangle theory in Yogyakarta City Goverment . The data used is primary. Multipleregression analysis is the analytical method used. The sampling technique usedin this study was the purpose sampling method and obtained 83 data samples.The regression test results show that organizational commitment negatively affectthe tendency of fraud in the public sector. Whereas enforcement regulations,organizational ethical culture have on effect the tendency of fraud.
PENGARUH PENEGAKAN PERATURAN, BUDAYA ETIS ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN Anita Primastiwi; Dewi Kusuma Wardhani; Dita Iswahyuni
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.069 KB) | DOI: 10.32477/jkb.v28i2.209

Abstract

This study aims to examine the effect of enforcement regulations, organizational ethical culture, organizatioal commitment to the tendency of fraud based on fraud triangle theory in Yogyakarta City Goverment . The data used is primary. Multiple regression analysis is the analytical method used. The sampling technique used in this study was the purpose sampling method and obtained 83 data samples. The regression test results show that organizational commitment negatively affect the tendency of fraud in the public sector. Whereas enforcement regulations, organizational ethical culture have on effect the tendency of fraud.
Co-Authors Anita Primastiwi Dewi Kusuma Wardhani