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All Journal Akuntansi dan Teknologi Informasi
Sri Rahayuni
Politeknik Negeri Bengkalis
Economics, Econometrics & Finance Social Sciences

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GOOD SELF INTEREST DAN RISIKO TINDAKAN FRAUD: KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI Novira Sartika; Sri Rahayuni
Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.512 KB) | DOI: 10.24123/jati.v15i2.4718

Abstract

This study aims to determine the effect of good self-interest on the risk of fraud with organizational commitment as a mediating variable at the Regional Apparatus Organization (OPD) in Bengkalis City. This study uses a quantitative approach and primary data. The population in this study were employees at OPD in Bengkalis City with the total sample are 78 respondents using purposive sampling technique with the criteria of employees with functional tenure more than 2 years. The data were analyzed using path analysis with the help of SPSS Version 25. The results showed that good self-interest has a significant effect on the risk of fraud with organizational commitment as a mediating variable. So, the higher good self-interest and added the organizational commitment of an employee, can decrease the risk of fraud because the employee will do the best for the organization.
Co-Authors Novira Sartika