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All Journal SAINSMAT The Indonesian Accounting Review Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan MANDAR: Management Development and Applied Research Journal Jurnal Riset dan Inovasi Pembelajaran Jurnal MathEducation Nusantara SAINSMAT: Jurnal Ilmiah Ilmu Pengetahuan Alam PEDAMATH: Journal on Pedagogical Mathematics Sipakaraya : Jurnal Pengabdian Masyarakat
Nurhidayah Nurhidayah
Program Studi Pendidikan Matematika, Universitas Sulawesi Barat
Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Fraud trend in the regional government of Central Sulawesi province Taufik Hidayat B. Tahawa; Nurhidayah Nurhidayah; Andi Ainil Mufidah Tanra; Riady Ibnu Khaldun
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1850

Abstract

This study aims to analyze the effect of the Government Internal Control System and organizational commitment on the fraud trend in Regional Apparatus Work Units (SKPD) of Central Sulawesi Province both simultaneously and partially. The study used 43 people as the respondents from each Regional Apparatus Work Unit (SKPD). The data were collected by using questionnaires and analyzed using with multiple linear regression analysis tools and the statistical program SPSS version 20.0. The results show that the implementation of the government internal control system and organizational commitment has a significant effect on fraud trend. Based on the results of the f-test (simultaneously), government internal control system and organizational commitment have a significant effect on fraud trend. For the results of  the t-test (partially),  government internal control system and organizational commitment have a significant effect  on fraud trend. Based on the results of this research, this study suggests and recommends that  the Central Sulawesi government increase their understanding of the importance of the implementation of the government internal control system that has been regulated in Law Number 60 of 2008, given the need for a solid foundation such as a control system to minimize the occurrence of various acts of fraud.
Co-Authors A. Asdar Aprisal, Aprisal Ashari Najib Eni Novitasari Fatimah Fatimah Herlina Ahmad Irfawandi Samad Jirana, Jirana Mesra Damayanti Mufti Hatur Rahmah Muhammad Ali P Murni Murni Nuralamsah Zulkarnaim Nurdin Nurdin Nurmiati Resky Hartono Riady Ibnu Khaldun Rukmini Said Sugiarti Sugiarti Syamsiara Nur Syamsuddin, Syaiful Tanra, Andi Ainil Mufidah Taufik Hidayat B. Tahawa