BUDAYA ETIS ORGANISASI, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, DAN PENEGAKAN HUKUM TERHADAP TERJADINYA FRAUD DI SEKTOR PEMERINTAHAN (Persepsi Pegawai Organisasi Perangkat Daerah Kota Tangerang)
DOI:
https://doi.org/10.34127/jrakt.v6i1.405Abstract
This study aims to analyze and examine the influence of organizational ethical culture, internal control and law enforcement on the occurrence of fraud. The population in this study were all employees of the Regional Apparatus Organization (RAO) in Tangerang City, totaling 24 RAOs. The sample in this study using convenience sampling technique as many as 110 respondents. The data collection technique uses a questionnaire survey: The type of data used in this study is original data that was collected by sending a questionnaire survey to respondents. This research is a type of quantitative research, which is research that focuses on using statistical analysis tools to test hypotheses and draw general conclusions. The data analysis technique used the Structural Equation Model (SEM). Data sources are the opinions and perceptions of every personnel in the Regional Apparatus Organization (RAO who are responsible for making or compiling financial reports. The results of this study indicate that: 1) The ethical culture of the organization has a significant negative effect on the occurrence of fraud. 2) The effectiveness of the internal control system has a significant negative effect on the occurrence of fraud. 3) Law enforcement has a significant negative effect on the occurrence of fraud.
Keywords: Organizational Ethical Culture, Internal Control Systems, Law Enforcement, Fraud
References
Amstrong, Michael. 2014. A Handbook of Human Resources Management Practice. 13th edtion. Philadelphia: Kogan Page.
Beasley, Mark S. 1996. An Empirical Analysis of The Relation Between The Board of Director Composition and Financial Statement Fraud. The Accounting Review, Volume 71, No 4, Oktober: 443-465
Black’s Law Dictionary. 1990. 6th Edition. St. Paul, MN: West Publishing Co.
COSO. 2004. Enterprise risk management – integrated framework. Committee of Sponsoring Organizations
Ferdinand, Augusty. 2006. Metode Penelitian Manajemen. Edisi 2. Semarang: Badan Penerbit Universitas Diponegoro.
Hair, Joseph F. Jr, Ralph E. Andersen, Ronald L. Tatham, William C. Block. 2006. Multivariate Data Analysis, 8th Edition, New Jersey: Prentice Hall. Inc.
Mulyadi. 2008. Auditing. Edisi Keenam. Jakarta: Salemba Empat.
Pramudita, Aditya. 2013. Faktor-Faktor Yang Mempengaruhi Terjadinya Fraud di Sektor Pemerintahan. Skripsi. Jurusan Akuntansi Fakultas Ekonomi. Universitas Negeri Semarang.
Rae dan Subramaniam. 2008. Quality Of Internal Control Procedures Antecedents And Moderating Effect On Organisational Justice And Employee Fraud. Managerial Auditing Journal Vol. 23 No. 2, 2008 pp. 104-124.
Robbins, Stephen. 2015. Perilaku Organisasi. Jakarta: Penerbit Salemba Empat.
Sekaran, Uma. 2011. Research Methods For Business (Metode Penelitian Untuk Bisnis). Jakarta: Salemba Empat.
Thoyibatun. 2009. Analysing The Influence Of Internal Control Compliance And Compensation System Against Unethical Behavior And Accounting Fraud Tendency (Studies at State University in East Java). Palembang: Simposium Nasional Akuntansi XII.
Wilopo. 2006. Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi. Simposium Nasional Akuntansi IX.
Puspitadewi, Paramita dan Soni Agus Irwandi. 2012. Hubungan Keadilan Organisasional Dan kecurangan Pegawai Dengan Moderating Kualitas Pengendalian Intenal. Indonesian Accounting Review.vol. 22 No. 2, 2012 pp. 159-172
