Jurnal Ilmiah Akuntansi Rahmaniyah
Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)

FAKTOR-FAKTOR YANG YANG MEMPENGARUH KECENDERUNGAN KECURANGAN (FRAUD): PERSEPSI PEGAWAI DINAS PEMERINTAH KOTA BANDAR LAMPUNG

Luthfi, Muhammad (Unknown)
Wijoyo, Eko (Unknown)
Kusnadi, Kusnadi (Unknown)



Article Info

Publish Date
15 May 2019

Abstract

The purpose of this study is to analyze the perception of government employees about the impact of asymetric information, enforcement of regulations, the effectiveness of internal control, unethical behaviour, compensation suitability, and leadership style to tendency of fraud in government sector. The population of this study is 110 employees who work at financial subsector on Dinas Kota Bandar Lampung. This study is a population research, therefore the respondents of this study are all of the population. The data were obtained by questionnaire. It’s analyzed by using analyze tool smartPLS 3. The result of this study showes positive impact of asymetric information, enforcement of regulations, and unethical behaviour towards tendency of fraud on government sector, there is no impact between the effectiveness of internal control and compensation suitability towards tendency of fraud on government sector.

Copyrights © 2018






Journal Info

Abbrev

ak

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL ILMIAH AKUNTANSI RAHMANIYAH (JIAR) diterbitkan oleh STIE Rahmaniyah Sekayu. Tujuan penerbitan adalah untuk menyebarluaskan hasil-hasil penelitian kepada para mahasiswa, akademisi dan praktisi yang tertarik pada bidang akuntansi. ...