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Fakultas Ekonomi dan Bisnis Universitas Jember
Economics, Econometrics & Finance Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) di Sektor Pemerintah (Studi pada Pegawai Keuangan Pemerintah Kabupaten Banyuwangi) Dini Eka Permatasari; Taufik Kurrohman; Kartika Kartika
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.136 KB) | DOI: 10.35384/jkp.v14i1.71

Abstract

This study aims to investigate perceptions of financial officers regarding the effectiveness of internal control systems, compensation allegiance, organizational culture, unethical behavior, leadership style, law enforcement, and information asymmetry against fraud incidents in the governmental sector. This research is using purposive sampling method. Data are collected by questionnaires. Respondents of this study are 32 financial officers in the Government of Banyuwangi Regency. Hypotheses are tested by using multiple linear regression. The result shows that there is no effect of the effectiveness of internal control system, compensation and information asymmetry to fraud on the financial officers of the Government of Banyuwangi Regency. Organizational culture, leadership style, and law enforcement have the negative effect of fraud on financial officers of Banyuwangi Regency Government. Unethical behavior has the positive effect on the tendency of fraud on the financial officers of the Government of Banyuwangi Regency.
Co-Authors Dini Eka Permatasari Taufik Kurrohman