International Journal of Public Budgeting, Accounting and Finance
Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance

AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FRAUD IN THE AGENCIES OF DAIRI DISTRICT ADMINISTRATION

Kristian, David Simbolon (Unknown)



Article Info

Publish Date
05 Feb 2018

Abstract

This research was purposed to explore the perceptions of government officials in government institutions regarding the tendency of fraud in the government sector by testing and analyzing the influence of leadership style, compensation suitability, internal control system, enforcement, organizational ethical culture and organizational commitment to fraud in Dairi district government institution. This research is a causality research by using survey method. The population in this research is the treasurer and the official of commitment authority who amounted to 94 respondents but only 86 respondents returned it. Analysis method using multiple linear regression analysis. Sampling method using census method where the entire population in this research used as sample research. The result showed that compensation suitability, internal control system, enforcement, organizational erhical culture and organizational commitment influenced fraud in the environment of Dairi district government institution.

Copyrights © 2018






Journal Info

Abbrev

ijpbaf

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, ...