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All Journal AKUNTABILITAS ETIKONOMI
Wilda Farah
UIN Syarif Hidayatullah Jakarta
Economics, Econometrics & Finance

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Journal : AKUNTABILITAS

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Faktor-Faktor yang Mempengaruhi Niat Melakukan Kecurangan (Fraud) pada Aparatur Sipil Negara (ASN) Wilda Farah; Dwi Rahmawati
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i1.20872

Abstract

The purpose of this study is to examine and produce empirical evidence regarding the factors influencing the intention to commit fraud such as the remuneration system, the government internal control system (SPIP) and the rationalization attitude. This study used a sample of 108 respondents. Respondents in this study were state civil servants (ASN) throughout Indonesia. Data analysis used multiple linear regression analysis and with the help of the SPSS 25 program. The results of this study indicate that there is a significant negative influence of the remuneration system and government control system (SPIP) on the intention to commit fraud. Meanwhile, rational attitude has a positive significant influence on the intention to commit fraud (fraud). Then for the variable remuneration system, government control system (SPIP) and the attitude of rationalization simultaneously influence the intention to commit fraud for Official Servant. (ASN).
Pengaruh Work Family Conflict, Kepemimpinan Transformasional dan Kompleksitas Tugas Terhadap Job Satisfaction Wilda Farah
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.609 KB) | DOI: 10.15408/akt.v10i1.6117

Abstract

This research was aimed to examine the influence of work-family conflict, transformational leadership, and task complexity on job satisfaction. This research used primary data which collected by distributing questionnaires to respondents. Questionnaires were distributed to leader, junior and senior auditor of Internal Control Board (SPI) on State Islamic Higher Education was held BLU status on Ministry of Religious. From 30 questionnaires that have been distributed, all questionnaires have been received an could be processed. The research uses multiple regression analysis method. The results of this research show that: (1) work-family conflict has no significant influence on job satisfaction. (2) Transformational leadership style has significant influence on job satisfaction. (3) task complexity has no significant influence on job satisfaction. (4) work-family conflict, transformational leadership style, and task complexity have significant influence on job satisfaction.
Co-Authors Dwi Rahmawati Reskino, -