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All Journal BJRA (Bongaya Journal of Research in Accounting) Jurnal Ilmiah Administrasi
Syafaruddin Syafaruddin
Universitas Muhammadiyah Sidenreng Rappang
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengendalian Internal Dan Kompensasi Terhadap Kecendurungan Kecurangan Pada Kantor Inspektorat Daerah Takalar Andi Riska Andreani Syafaruddin; Wahyuni Saleh; Syafaruddin Syafaruddin
Bongaya Journal for Research in Accounting (BJRA) Vol 5 No 1 (2022): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i1.329

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengendalian internal dan kompensasi terhadap tingkat kecenderungan kecurangan di Kantor Inspektorat Daerah Takalar. Penelitian ini menggunakan data primer diperoleh dengan menyebar kuesioner kepada responden yaitu Pegawai Negeri Sipil (PNS) yang bekerja pada Kantor Inspektorat Daerah Takalar. Teknik pengambilan sampel menggunakan Sampling Non Probability. Analisis data dalam penelitian ini menggunakan analisis Regresi Linear Berganda (Multiple Regression Analysis). Hasil penelitian ini menunjukkan bahwa: (1) Pengendalian internal berpengaruh secara parsial terhadap kecenderungan kecurangan pada Kantor Inspektorat Daerah Takalar (2) Kompensasi berpengaruh secara parsial terhadap kecenderungan pada Kantor Inspektorat Daerah Takalar (3) Pengendalian internal dan kompensasi secara simultan (bersama-sama) terhadap kecenderungan kecurangan pada Kantor Inspektorat Daerah Takalar. Dari penelitian ini diperoleh nilai Adjusted R Square sebesar 0,508 angka ini menunjukkan bahwa kecendurungan kecurangan di Kantor Inspektorat Daerah Takalar yang dipengaruhi oleh pengendalian internal dan kompensasi adalah sebesar 50,8% sedangkan 49,2% dipengaruhi oleh faktor lain di luar kedua variabel independen dalam penelitian ini. Keywords: Pengendalian Internal; Kompensasi; Kecenderungan Kecurangan
STRATEGI SOSIALISASI IZIN MENDIRIKAN BANGUNAN DI DESA BILA KECAMATAN DUA PITUE KABUPATEN SIDENRENG RAPPANG Syafaruddin Syafaruddin; Mirnawati Mirnawati; Sapri Sapri; Muhammad Arisal Asad
JIA: Jurnal Ilmiah Administrasi Vol 8 No 3 (2020): Desember
Publisher : FISIP Universitas Muhammadiyah Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51817/jia.v8i3.325

Abstract

strategy of socializing the establishment of buldings in the Bila village, Dua Pitue district of sidenreng rappang regency. This study aims to determine the strategy of socializing building permits that from building in the Bila village, Dua Pitue district of Sidenreng Rappang regency and to find out the factors that influence the socialization strategy to build a building license iin the Bila village Dua Ptitue district of Sidenreng Rappang Regency. The population of this study was the village community if as many as 3.028 people by taking a sample of 97 people withdrawal technique used is purpossive sampling. This typpe of rescearch is descriptive quantitative. The data collcection technique used is observation, interview, questionnaire and literature study. Thee technique of the data abalysis used is descriptive statistics and with the help of the SPSS version 16 application. The result showed that the socialization strategy for establishing building licenses in Bila village viewed from three indicators of the socialization process : preparation, ready to act and the acceptance of collective norms obtained a result of 58 % of the expected result of 100 %. This shows that the socialization strategy of establishing building permits in the Bila village in the category is not good and still needs to be reviewed. Factors that influence the socialization strategy of establishing building permits in Bila village viewed from external factors : education, environment, employment adn internal factors : motivation, interest, aability to get 57 % of the expected result 100 %. This shows that the factors that affect the socialization strategy of establishing building permits are in the poor category.
Co-Authors Andi Riska Andreani Syafaruddin Mirnawati Mirnawati Muhammad Arisal Asad Sapri Sapri Wahyuni Saleh