NuhApriadi, Rangga (2015) Determinan terjadinya Fraud pada institusi pemerintahan. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk menguji pengaruh dari kesesuaian kompensasi, efektivitas sistem pengendalian intern dan budaya etis organsasi terhadap terjadinya fraud di institusi pemerintahan. Variabel dependen yang digunakan dalam penelitian ini adalah fraud di institusi pemerintahan, sedangkan variabel independen yang digunakan adalah kesesuaian kompensasi, efektivitas sistem pengendalian intern dan budaya etis organsasi. Penelitian ini menggunakan sampel sebanyak 105 responden pada kantor BPK RI Perwakilan Provinsi Jawa Timur dengan menggunakan metode convenience sampling. Metode analisis data yang digunakan adalah analisis statistik regresi linier berganda. Hasil analisis regresi diketahui bahwa kesesuaian kompensasi, efektivitas sistem pengendalian intern dan budaya etis organsasi berpengaruh terhadap terjadinya fraud di institusi pemerintahan.
English Abstract
The purpose of this study is to determine the effect of suitability of compensation, effectiveness of internal controls system and organizations ethical culture to the fraud in the government institution. The dependent variabel used in this study is fraud in the government institution. Independent variable used in this study are suitability of compensation, effectiveness of internal controls system and organizations ethical culture.This study used 105 respondent of Audit Board of Republic Indonesia auditors at Representative office of Jawa Timur with convenience sampling method. The method of analyzing data used is multiple linier regresion. From the regresion analysis it is found that suitability of compensation, effectiveness of internal controls system and organizations ethical culture effect fraud in the government institution.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/18/051501443 |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Samsul Arifin |
| Date Deposited: | 23 Feb 2015 10:13 |
| Last Modified: | 29 Oct 2021 06:28 |
| URI: | http://repository.ub.ac.id/id/eprint/107753 |
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10_ABSTRAK.pdf Download (1MB) | Preview |
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