<![CDATA[Tujuan penelitian ini adalah untuk menganalisis persepsi pegawai di instansi pemerintahan tentang pengaruh penegakan hukum/peraturan, keefektifan pengendalian internal, asimetri informasi, kesesuaian kompensasi, keadilan prosedural, budaya etis manajemen, dan komitmen organisasi terhadap fraud di sektor pemerintahan. Populasi penelitian ini terdiri dari 6780 pegawai, sampel penelitian sejumlah 153 pegawai instansi pemerintahan di Kabupaten Batang. Teknik penarikan sampel menggunakan convenience sampling. Pengumpulan data dengan menggunakan kuesioner. Analisis data menggunakan analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS. Hasil penelitian menunjukkan pengaruh negatif antara penegakan hukum/peraturan, keefektifan pengendalian internal, kesesuaian kompensasi, budaya etis manajemen, dan komitmen organisasi dengan kecurangan (fraud) di sektor pemerintahan. Terdapat pengaruh positif antara asimetri informasi dengan kecurangan (fraud) di sektor pemerintahan. Tidak terdapat pengaruh antara keadilan prosedural dengan kecurangan (fraud) di sektor pemerintahan.The purpose of this study was to analyze the perceptions of employees in government agencies on the effects of law enforcement / regulations, effectiveness of internal control, information asymmetry, the suitability of compensation, procedural fairness, cultural ethical management, and organizational commitment to fraud in the government sector. The study population consisted of 6780 employees, 153 employees sample a number of government agencies in Batang. Sampling technique using convenience sampling. Data collection using questionnaires. Analyzed using a full model of Structural Equation Modeling (SEM) with smartPLS analysis tools. The results showed a negative influence between law enforcement / regulations, effectiveness of internal control, compliance compensation, ethical culture management, and organizational commitment to fraud in the government sector. There is a positive effect between information asymmetry with fraud in the government sector. There is not influence between procedural justice by fraud in the government sector.]]>
Copyrights © 2013
