<![CDATA[Abstrak Penelitian ini bertujuan untuk menggali persepsi para pegawai di instansi pemerintahan mengenai kecenderungan terjadinya fraud di sektor pemerintahan dan faktor-faktor yang mempengaruhinya. Sampel dalam penelitian ini berjumlah 172 pegawai tetap (Pegawai Negeri Sipil) di Dinas Se Kota dan Kabupaten Semarang. Teknik pengambilan sampel menggunakan quota sampling. Analisis data dalam penelitian ini menggunakan analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS. Hasil penelitian menunjukan bahwa tidak terdapat pengaruh antara keadilan distributif dan keadilan prosedural terhadap fraud di sektor pemerintahan, terdapat pengaruh negatif antara sistem pengendalian internal, kepatuhan pengendalian internal, budaya etis organisasi, dan komitmen organisasi terhadap fraud di sektor pemerintahan, Abstract This research is used to see the perception of the official servant to know how this fraud can be happened in government sector and what the factors that influence this fraud. The samples in this research are 172 official servants in departement of Semarang City and Semarang Regency. The technical sampling of this research uses quota sampling. This research uses the analysis of full model of Structural Equation Modeling (SEM) with Smart PLS as the tool of analysis. The results indicated that there is no effect among distributive justice, procedural justice toward fraud in government sector, and also there is the negative effect among internal control system, internal control compliance, ethical organization culture, and organizational commitment toward fraud in government sector.]]>
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