ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN AKUNTANSI (FRAUD) DI PEMERINTAH KOTA JAYAPURA (Studi Kasus Pada Pemerintah Kota Jayapura Di Kota Jayapura)

Authors

  • Irvan Krisna Arsad
  • Agustinus Salle
  • Mariolin Sanggenafa

DOI:

https://doi.org/10.52062/jakd.v13i2.1432

Abstract

This study aims to analyze factors affecting the occurrence of fraud (fraud) trend in the Government of Jayapura City. This research was conducted on 18 Government agencies in Jayapura City. Data
collection in this research was used questionnaire to the civil servant (PNS) working on Organization of Regional Region (OPD) Government of Provinsi Papua. The sampling technique was used in this research is purposive sampling. The number of samples taken as much as 150 respondents. Data analysis techniques using Partial Least Square (PLS) or Smart PLS 3.0 Based on the results of the analysis using the PLS test tool shows that the effectiveness of internal control does not affect the
fraud of accounting (Fraud) in Jayapura City Government, organizational culture has no effect on fraud accounting (Fraud) in Jayapura City Government, the compensation suit does not affect the
accounting fraud in the Government of Jayapura City, (Fraud) in Jayapura, procedural justice has no effect on accounting fraud in the Government ofJayapura City, organizational commitment has
an effect on accounting fraud (Fraud) in Jayapura City Governmental System, distributive justice has no effect on accounting fraud (Fraud) in the Government of Jayapura City

Downloads

Download data is not yet available.

References

Albrecht, W.S, and Chad Albrecht, 2003. Fraud Examination & Prevention. Australia: Thomson,

South-Western.

Cressey Donald R.1953. Others people money, A study in the social psychology of Embezzlement.

Montclair: Patterson Smith.

Fauwzi, M.Glifandi Hari. 2011. Analisis Pengaruh Keefektifan Pengendalian Internal, Persepsi

Kesesuaian Kompensasi, Moralitas

Manajemen Terhadap Perilaku Tidak Etis dan Kecenderungan Akuntansi. Semarang: Universitas

Diponegoro.

Kusumastuti, Nur Ratri. 2012. Analisis Faktor-Faktor yang Berpengaruh Terhadap Kecenderungan

Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervening. Semarang:

Universitas Diponegoro.

Najahningrum, Anik Fatun. "Faktor-faktor yang Mempengaruhi Fraud: Persepsi Pegawai Dinas

Provinsi DIY." Accounting Analysis Journal2.3 (2013).

Pramudita, Aditya. "Analisis Fraud di Sektor Pemerintahan Kota Salatiga." Accounting Analysis

Journal 2.1 (2013).

Rae, Kirsty, and Nava Subramaniam. "Quality of internal control procedures: Antecedents and

moderating effect on organisational justice and employee fraud." Managerial Auditing Journal

2 (2008): 104-124.

Sukanto, Eman. "Perbandingan Persepsi Auditor Internal, Akuntan Publik, dan Auditor Pemerintah

Terhadap Penugasan Fraud Audit dan Profil Fraud Auditor." (2009).

Wilopo. 2006. Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi.

Simposium Nasional Akuntansi IX

Additional Files

Published

2020-12-12

Issue

Section

Artikel