Faktor-Faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan (Fraud) : Persepsi Pegawai Pemerintahan Daerah Kabupaten Ponorogo

Abstract

Fraud is a intentionally fault which could harming many people. In
government sector, fraud is harming for public.This study aims to identify and
analyze the factors that influence the tendency of fraud in the government sector.
Respondents in this study were Civil Servants (PNS) who worked in the Regional
Work Unit (SKPD) in Ponorogo Regency.Pursuant to purposive sampling method,
the total sample in this study was 60 respondents from 11 Regional Work Units
(SKPD) in Ponorogo Regency. The hypothesis in this study using multiple linear
regression analysis. These results indicate that distributive justice and the
government's internal control system have an effect on the tendency of fraud
(fraud).Meanwhile procedural justice, enforcement of regulations, organizational
commitment and organizational culture have no effect against the tendency of fraud
(fraud) in the government sector.
Keyword : the tendency to fraud (fraud), the government sector, distributive
justice, procedural justice, government internal control systems, enforcement of
regulations, organizational commitment, organizational culture.