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

Abstract

Fraud in the government sector is the perception of employees in government agencies about fraud that often occurs. This study raises the issue of how the influence of organizational justice, compliance with control systems and organizational commitment to fraud. This study aims to determine the variables that affect fraud. Fraud is influenced by organizational justice, internal control system compliance and organizational commitment. The sample in this study is 184 data on employees who are actively working in the Salatiga City Service. The permanent employee in question is a permanent Civil Servant (PNS) who works in the Salatiga City Service. The search for data by distributing questionnaires was given to employees who are actively working in the Salatiga City Service. The tools used as measurement and data collection are in the form of a questionnaire, a set of test questions, observation sheets and so on. The analytical technique used is the SPSS 25 program with multiple regression analysis. The results of this study explain that organizational justice and internal control system compliance have a significant positive effect on fraud while organizational commitment has a significant negative effect on fraud.