分析影响欺诈倾向的因素

Agus Baku, Nurhidayah Nurhidayah
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The results showed that the majority of civil servants working in the Marisa Sub-District Office, Pohuwato District, perceive distributive justice, procedural justice and interactional justice to be in the fair category, regulation enforcement is in the very upright category, the effectiveness of internal control is in the very effective category, organizational commitment is in the very category of commitment and organizational ethical culture it is in the ethical category, while perceptions of the tendency of fraud are in the very rare category. The perception of distributive justice does not have a significant influence on the tendency of fraud. Perceptions of procedural justice did not have a significant influence on the tendency of fraud, meaning that the perception of civil servants in the Marisa Sub-District Office of Pohuwato District was related to procedural justice which was felt to not have an impact on the tendency of fraud. Perception of interactional justice has a negative and significant effect on the tendency of fraud, this result means that the higher the perception of civil servants in the Marisa Sub-District Office of Pohuwato District related to interactional justice, the lower the tendency of employees to commit fraud. Perception of regulation enforcement has a negative and significant effect on the tendency of fraud. Perception of the effectiveness of internal control has a negative and significant effect on the tendency of fraud. Perception of organizational commitment has a negative and significant effect on the tendency of fraud. Perceptions of organizational ethical culture have a negative and significant effect on trends in fraud. \nPenelitian ini bertujuan adalah untuk mengetahui memberikan verifikasi empiris pengaruh faktor keadilan ditributif, keadilan prosedural, keadilan interaksional, penegakan peraturan, keefektifan pengendalian intern, komitmen dan budaya etis organisasi terhadap kecenderungan fraud pada Kantor Camat Marisa Kabupaten Pohuwato. Metode analisis yang digunakan yaitu regresi berganda. Hasil penelitian menunjukkan Sebagian besar pegawai negeri sipil yang bekerja pada  Kantor Camat Marisa Kabupaten Pohuwato mempersepsikan keadilan distributif, keadilan prosedural dan keadilan interaksional berada dalam kategori adil, penegakan peraturan berada dalam kategori sangat tegak, keefektifan pengendalian internal berada dalam kategori sangat efektif, komitmen organisasi berada dalam kategori sangat komitmen dan budaya etis organisasi berada dalam kategori etis, sedangkan persepsi tentang kecenderungan kecurangan berada dalam kategori sangat jarang terjadi. Persepsi keadilan distributif tidak memiliki pengaruh yang signifikan terhadap kecenderungan kecuranganPersepsi penegakan peraturan berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi keefektifan pengendalian internal berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi komitmen organisasi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi budaya etis organisasi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. \n  \n ","PeriodicalId":166936,"journal":{"name":"Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN FRAUD\",\"authors\":\"Agus Baku, Nurhidayah Nurhidayah\",\"doi\":\"10.35915/accountia.v3i02.388\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to find out empirical verification of the influence of factors in attributive justice, procedural justice, interactional justice, enforcement of regulations, effectiveness of internal control, commitment and organizational ethical culture on fraud tendencies at the Marisa Sub-District Office, Pohuwato District. The analytical method used is multiple regression. The results showed that the majority of civil servants working in the Marisa Sub-District Office, Pohuwato District, perceive distributive justice, procedural justice and interactional justice to be in the fair category, regulation enforcement is in the very upright category, the effectiveness of internal control is in the very effective category, organizational commitment is in the very category of commitment and organizational ethical culture it is in the ethical category, while perceptions of the tendency of fraud are in the very rare category. The perception of distributive justice does not have a significant influence on the tendency of fraud. 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引用次数: 0

摘要

本研究旨在实证验证波胡瓦托区玛丽莎街道办事处的归因公正、程序公正、互动公正、法规执行、内部控制有效性、承诺和组织道德文化等因素对欺诈倾向的影响。采用多元回归分析方法。结果表明,在波华托区玛丽莎街道办事处工作的大多数公务员认为分配公正、程序公正和互动公正属于公平范畴,监管执行属于非常正直的范畴,内部控制的有效性属于非常有效的范畴,组织承诺属于非常承诺的范畴,组织伦理文化属于道德范畴。虽然对欺诈倾向的认识是非常罕见的。分配公平感对欺诈倾向没有显著影响。对程序正义的看法对欺诈倾向没有重大影响,这意味着Pohuwato区Marisa街道办事处公务员的看法与程序正义有关,而程序正义被认为对欺诈倾向没有影响。互动公正感知对欺诈倾向有负向且显著的影响,这一结果意味着波胡瓦托区玛丽莎街道办事处公务员对互动公正的感知越高,员工的欺诈倾向越低。监管执法感知对欺诈倾向有显著的负向影响。对内部控制有效性的认知对舞弊倾向有显著的负向影响。组织承诺感知对欺诈倾向有显著负向影响。对组织道德文化的认知对欺诈趋势有负面和显著的影响。Penelitian ini bertujuan adalah untuk mengetahui成员,核查经验,penegaruh因素为keadilan分布,keadilan程序,keadilan interakional, penegaran peraturan, keefektifan pengendalian实习生,komitmen dan budaya etis organisasi terhadap keenderungan欺诈,Kantor Camat Marisa Kabupaten Pohuwato。方法分析:杨迪纳纳肯。Hasil penelitian menunjukkan Sebagian besar pegawai negeri sipil yang bekerja padkantor Camat Marisa kabupten Pohuwato成员,keadilan程序,keadilan跨部门,keadilan部门,keadilan部门,keefektifan pengendalian内部部门,komitmen organisasi berada dalam kategori sangat komitmen danbudaya tetis organisasi berada dalam kategori, komitmen danbudaya beada dalam kategori,我想,我的朋友,我的朋友,我的朋友,我的朋友。Persepsi keadilan的分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布、分布与分布。Persepsi keefektifan pengendalian内部berpengaran负面且显著,因为hahadap keenderungan keecurangan。波斯的共产主义组织是一个消极的、有意义的组织。Persepsi budaya etis是一种消极的、重要的组织,它可能会影响到我们的生活。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN FRAUD
The purpose of this study is to find out empirical verification of the influence of factors in attributive justice, procedural justice, interactional justice, enforcement of regulations, effectiveness of internal control, commitment and organizational ethical culture on fraud tendencies at the Marisa Sub-District Office, Pohuwato District. The analytical method used is multiple regression. The results showed that the majority of civil servants working in the Marisa Sub-District Office, Pohuwato District, perceive distributive justice, procedural justice and interactional justice to be in the fair category, regulation enforcement is in the very upright category, the effectiveness of internal control is in the very effective category, organizational commitment is in the very category of commitment and organizational ethical culture it is in the ethical category, while perceptions of the tendency of fraud are in the very rare category. The perception of distributive justice does not have a significant influence on the tendency of fraud. Perceptions of procedural justice did not have a significant influence on the tendency of fraud, meaning that the perception of civil servants in the Marisa Sub-District Office of Pohuwato District was related to procedural justice which was felt to not have an impact on the tendency of fraud. Perception of interactional justice has a negative and significant effect on the tendency of fraud, this result means that the higher the perception of civil servants in the Marisa Sub-District Office of Pohuwato District related to interactional justice, the lower the tendency of employees to commit fraud. Perception of regulation enforcement has a negative and significant effect on the tendency of fraud. Perception of the effectiveness of internal control has a negative and significant effect on the tendency of fraud. Perception of organizational commitment has a negative and significant effect on the tendency of fraud. Perceptions of organizational ethical culture have a negative and significant effect on trends in fraud. Penelitian ini bertujuan adalah untuk mengetahui memberikan verifikasi empiris pengaruh faktor keadilan ditributif, keadilan prosedural, keadilan interaksional, penegakan peraturan, keefektifan pengendalian intern, komitmen dan budaya etis organisasi terhadap kecenderungan fraud pada Kantor Camat Marisa Kabupaten Pohuwato. Metode analisis yang digunakan yaitu regresi berganda. Hasil penelitian menunjukkan Sebagian besar pegawai negeri sipil yang bekerja pada  Kantor Camat Marisa Kabupaten Pohuwato mempersepsikan keadilan distributif, keadilan prosedural dan keadilan interaksional berada dalam kategori adil, penegakan peraturan berada dalam kategori sangat tegak, keefektifan pengendalian internal berada dalam kategori sangat efektif, komitmen organisasi berada dalam kategori sangat komitmen dan budaya etis organisasi berada dalam kategori etis, sedangkan persepsi tentang kecenderungan kecurangan berada dalam kategori sangat jarang terjadi. Persepsi keadilan distributif tidak memiliki pengaruh yang signifikan terhadap kecenderungan kecuranganPersepsi penegakan peraturan berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi keefektifan pengendalian internal berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi komitmen organisasi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan. Persepsi budaya etis organisasi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan.    
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