Analisis Faktor Faktor yang Mempengaruhi Kecurangan (Fraud) untuk Mewujudkan Sustainable Development Goals (SDGs)

Penulis

  • Erna Sudarmawanti
  • Fudji Sri Mar'ati STIE AMA Salatiga
  • Budi Riyanti

DOI:

https://doi.org/10.30659/jai.11.1.14-25

Abstrak

Abstrak

Kecurangan (fraud) yang ada di sektor pemerintahan merupakan adanya persepsi dari para pegawai di instansi pemerintahan tentang kecurangan (fraud) yang sering terjadi. Penelitian ini mengangkat masalah bagaimana pengaruh keadilan organisasi, kepatuhan sistem pengendalian dan komitmen organisasi terhadap kecurangan (fraud). Penelitian ini bertujuan untuk mengetahui variabel yang mempengaruhi kecurangan. Kecurangan dipengaruhi oleh keadilan organisasi, kepatuhan sistem pengendalian internal dan komitmen organisasi. Sample dalam penelitian ini adalah 184 data pegawai yang aktif bekerja di Dinas se-Kota Salatiga. Pegawai tetap yang dimaksud adalah Pegawai Negeri Sipil (PNS) tetap yang bekerja di Dinas se-Kota Salatiga. Pencarian data dengan menyebar kuesioner diberikan kepada pegawai yang aktif bekerja di Dinas se-Kota Salatiga. Alat yang digunakan sebagai pengukuran dan pengumpulan data berupa angket, seperangkat soal tes, lembar observasi dan sebagainya. Teknik analisis yang digunakan adalah program SPSS 25 dengan analisis regresi berganda.

Hasil penelitian ini menjelaskan bahwa keadilan organisasi dan kepatuhan system pengendalian internal berpengaruh positif signifikan terhadap kecurangan sedangkan komitmen organisasi berpengaruh negatif signifikan terhadap kecurangan.

Kata Kunci : Keadilan Organisasi, Kepatuhan Sistem Pengendalian Internal dan Komitmen Organisasi.

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Unduhan

Diterbitkan

2022-03-28

Terbitan

Vol 11 No 1 (2022): Jurnal Akuntansi Indonesia

Bagian

Articles

Lisensi

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