Putra, Kharisma Nugraha (2018) Determinan Niat Aparatur Sipil Negara Melakukan Fraud Pengadaan Barang Dan Jasa (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Kalimantan Selatan). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh sikap kearah perilaku, norma subyektif, kontrol perilaku persepsian terhadap niat fraud pengadaan barang dan jasa serta pengaruh moderasi dari kesesuaian kompensasi dan sistem pengendalian internal. Sampel dalam penelitian ini adalah Kelompok Kerja Unit Layanan Pengadaan (Pokja ULP) pada Pemerintah Kabupaten/Kota di Kalimantan Selatan. Metode pengumpulan data adalah survei menggunakan kuisioner sebagai instrumen penelitian. Jumlah responden sebanyak 226 orang. Metode analasis yang digunakan yaitu Structural Equation Modelling-Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan niat untuk melakukan fraud pengadaan barang dan jasa semakin lemah jika sikap kearah perilaku, norma subyektif, dan kontrol perilaku persepsian yang lemah. Lebih lanjut, niat untuk melakukan fraud pengadaan barang dan jasa yang didorong oleh sikap kearah perilaku dan kontrol perilaku persepsian akan lemah ketika adanya kompensasi yang sesuai. Namun demikian, kompensasi yang sesuai belum berhasil mempengaruhi niat untuk melakukan fraud pengadaan barang dan jasa yang didorong oleh norma subyektif. Hasil lainya menunjukkan niat untuk melakukan fraud pengadaan barang dan jasa yang didorong oleh kontrol perilaku persepsian akan lemah ketika sistem pengendalian internal yang efektif. Akan tetapi, sistem pengendalian internal yang efektif belum berhasil mempengaruhi niat untuk melakukan fraud pengadaan barang dan jasa yang didorong oleh sikap kearah perilaku dan norma subyektif.
English Abstract
This study aimed to exmaine the effects of attitude toward behavior, subjective norms, perceived behavioral control on procerement of goods and services fraud intention and the moderating effect of compensation suitability and internal control system. The sample in this study was the procurement services unit work group (Pokja ULP) in the regency/city goverment in south borneo. The data were collected using surveys with questionnary as the research instrument. The number of respondents was 226. The analytical method used was Structural Equation Modelling-Partial Least Square (SEM-PLS). The result of the study indicated that the intention to do fraud in the procerement of goods and services is weaker if the attitude toward behavior, subjective norms, perceived behavioral control are weak. Furthermore, the intention to do fraud procurement of goods and services driven by attitude towards behavior and perceived behavioral control will be weak if there is appropriate compensation. However, appropriate compensation has not succeeded in influencing the intention to do fraud procurement of goods and services that are driven by subjective norms. Other results indicated the intention to do fraud procurement of goods and services driven by perceived behavioral control will be weak if the internal control system is effective. However, an effective internal control system has not succeeded in influencing the intention to do fraud procurement of goods and services driven by attitudes towards behavior and subjective norms
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/364.163/PUT/d/2018/041809294 |
| Uncontrolled Keywords: | fraud pengadaan barang dan jasa, teori perilaku terencana, kesesuaian kompensasi, sistem pengendalian internal |
| Subjects: | 300 Social sciences > 364 Criminology > 364.1 Criminal offenses > 364.16 Offenses against property > 364.163 Fraud |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 29 Aug 2022 03:06 |
| Last Modified: | 29 Aug 2022 03:06 |
| URI: | http://repository.ub.ac.id/id/eprint/193691 |
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