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Journal : Accounting Analysis Journal

FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD PADA SATUAN KERJA PEMERINTAH DAERAH KABUPATEN TEMANGGUNG Wulandari, Retno; Suryandari, Dhini
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14363

Abstract

Tujuan penelitian ini adalah untuk menggali persepsi pegawai di instansi pemerintahan mengenai faktor-faktor yang mempengaruhi fraud. Faktor-faktor tersebut antara lain sistem pengendalian internal, asimetri informasi, keadilan distributif, keadilan prosedural, kultur organisasi, penegakan hukum dan moralitas individu.Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS) yang bekerja pada bagian keuangan di SKPD Kabupaten Temanggung sebanyak 95 responden. Metode pengumpulan data yang dilakukan dengan menggunakan metode kuesioner dengan skala likert 1-5. Penelitian ini menggunakan alat analisis data regresi berganda.Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif sistem pengendalian internal terhadap fraud, terdapat pengaruh positif asimetri informasi terhadap fraud, tidak terdapat pengaruh keadilan distributif terhadap fraud, tidak terdapat pengaruh keadilan prosedural terhadap fraud, tidak terdapat pengaruh kultur organisasi terhadap fraud, tidak terdapat pengaruh penegakan hukum terhadap fraud, terdapat pengaruh negatif moralitas individu terhadap fraud. The purpose of this study was to explore the perceptions of employees in government agencies about the factors that influence fraud. These factors include the internal control system, the asymmetry of information, distributive justice, procedural justice, organizational culture, law enforcement and individual morality. The population in this study is were employees of SKPD in Temanggung Regencyas many as 95 respondents. Methods of data collection is done by using questionnaires with Likert scale 1-5. This study uses multiple regression data analysis tools. The results showed that there was a negative effect of the internal control system against fraud, there is a positive effect of information asymmetry against fraud, there is no influence of distributive justice against fraud, there is no influence procedural justice against fraud, there is no influence of organizational culture against fraud, there is no influence of law enforcement against fraud, there is a negative influence individual morality against fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD PADA SATUAN KERJA PEMERINTAH DAERAH KABUPATEN TEMANGGUNG Wulandari, Retno; Suryandari, Dhini
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14363

Abstract

Tujuan penelitian ini adalah untuk menggali persepsi pegawai di instansi pemerintahan mengenai faktor-faktor yang mempengaruhi fraud. Faktor-faktor tersebut antara lain sistem pengendalian internal, asimetri informasi, keadilan distributif, keadilan prosedural, kultur organisasi, penegakan hukum dan moralitas individu.Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS) yang bekerja pada bagian keuangan di SKPD Kabupaten Temanggung sebanyak 95 responden. Metode pengumpulan data yang dilakukan dengan menggunakan metode kuesioner dengan skala likert 1-5. Penelitian ini menggunakan alat analisis data regresi berganda.Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif sistem pengendalian internal terhadap fraud, terdapat pengaruh positif asimetri informasi terhadap fraud, tidak terdapat pengaruh keadilan distributif terhadap fraud, tidak terdapat pengaruh keadilan prosedural terhadap fraud, tidak terdapat pengaruh kultur organisasi terhadap fraud, tidak terdapat pengaruh penegakan hukum terhadap fraud, terdapat pengaruh negatif moralitas individu terhadap fraud. The purpose of this study was to explore the perceptions of employees in government agencies about the factors that influence fraud. These factors include the internal control system, the asymmetry of information, distributive justice, procedural justice, organizational culture, law enforcement and individual morality. The population in this study is were employees of SKPD in Temanggung Regencyas many as 95 respondents. Methods of data collection is done by using questionnaires with Likert scale 1-5. This study uses multiple regression data analysis tools. The results showed that there was a negative effect of the internal control system against fraud, there is a positive effect of information asymmetry against fraud, there is no influence of distributive justice against fraud, there is no influence procedural justice against fraud, there is no influence of organizational culture against fraud, there is no influence of law enforcement against fraud, there is a negative influence individual morality against fraud.
Co-Authors -, Yasmini A Halim Abdul Ghofir Adelia, Masayu Adilla , Zahrani Crisna Adistiani, Adistiani Adji, Koenta Adriansyah, Walid Afandi, Benny Afifa, Fika Rizki Afifah, Muanda Afriadi, Musbar Aftina Nurul Husna Agus Dwi Cahya Agus Naryoso S.Sos, M.Si, Agus Naryoso Agustini, Annisa’A Agustriani, Jenny Aini, Indriya Nur Aisy, Nurjihan Rohadatul Aisyah Larasati Akbar, Rayyan Taufik Alvianita, Indra Amalia Zaida, Amalia Amanah, Cantika Wira Amelia, R.A Aminullah, Ahmad Yusril Anak Agung Gede Sugianthara Andini, Evita Tri Andoko Andoko, Andoko Anggini, Indah Tri Anggraeni, Evi Ayu Anggraini, Ade Merly Anggraini, Ayudia Anisa, Feny Anisa, Izzatil Annur, Shohifah Anwar Made Aprillia, Elisa Aprisunadi, Aprisunadi Apriyani, Tantri Apriyanti, Liana Ardhiyanto, Firmansah Dwi Ardiansah, Ardiansah Ardiningrum, Nasywa Alvita Arido Laksono Arista Apriani, Arista Arly, Raden Ibnu arrahman, ikhsan nazar Arum, Sekar Ganda Ning Tyas Aryanti Aryanti As Shaggy, Muh. Alfhianto Asgar Taiyeb Asmaul Alfiah, Indah Ati Retna Sari Aulia Putri, Rizka Aulia Putri, Yuni Auliya Izza, Rizki Avita Ayu Permanasari AYU LESTARI Ayu, Pitaloka Dharma Ayu, Restu Azhar, Eky Fadhildansyah Azhar, Ilmannafi'a Azizah Azizah Azzahra, Isni Baehaqi Bahar, Herwina Balqista, Azah Nadya Buana, Kalpika Cahya Budi Prasetyo Budiansyah, Dadan Bunrith, Seng Burhannudin Ichsan Cahyanti, Adelia Nasha Fitri Candria, Mytha Catur Rini Widyastuti, Catur Rini Cecep Kustandi Choirun’nisa, Febra Mayora Cindy, Agustin Hanivia Cintya Nurika Irma Cut, Musyaffa D.S, Indah Prihatiningtyas Damayanti, Erliana Rahma Damayanti, Ken Ima Dani Irawan Dani Prasetyo Daru Asih Dedy Miswar Delfina, Zarah Deny Eka W Desharyanto, Aditya Putra Desi Rahmawati Desy Widyastutik Dewi Pratiwi Dewi, Lilis Komala Dhini Suryandari, Dhini Diana, Zafira Dikpride Despa Distrianada, Ridho Ikbar Diyah Candra Anita, Diyah Candra Drupadi, Intan Dewi Dwi Ristanti, Adenia Dwi Wulandari Dwipa Handayani Edy Haryono Effendi, Muhammad Idris Eka Handriani Eka Widyastuti, Deny eko heryadi, eko Eko Susilo Elda, Septia Wahyu Emilia Emilia Enggal Permana, Wahyu Eram Tunggul Pawenang Erik Prasetyo Erinda Nur Pratiwi, Erinda Nur Erlyn Hapsari Ernawati Ernawati Erwin Komara Mindarta ESNI, MARIA TRIMURNI Euis Salbiah Eva Safaah, Eva Evania Yafie Evi Damayanti, Evi Fadel Muhammad, Fadel FADHOLI, MUHAMMAD Fadilah, Diah Rifdha Fahira, Jihan Fahmi Fahmi Fahrani, Annisa Widya Fahrunnisa, Nilam Fajar Sodiq, Fajar Falah, Moh. 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