CD Skripsi

Determinan Terjadinya Kecurangan Berdasarkan Fraud Pentagon Pada Pemerintah Desa Di Kabupaten Kampar (Studi Kasus Pada Kecamatan Kampar Utara Dan Kecamatan Gunung Sahilan)

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ABSTRACT
This research aims to examine: the factors that influence fraud in the perspective of pentagon fraud in the village government of Kampar Utara Subdistrict and Gunung Sahilan Subdistrict. The pressure element is proxied by situational pressure, the opportunity element is proxied by law enforcement, the rationalization element is proxied by organizational commitment, the ability element is proxied to individual morality and the arrogance element is in the proxy for leadership style.
The population in this research were all village officials in 8 villages of Kampar Utara Subdistrict and 9 villages in Gunung Sahilan Subdistrict, which consisted of village heads, village secretaries, finance officers, regional implementers, technical implementers. The method of this research was purposive sampling, with a total sample of 85 respondents. The data analysis method in this research is the Structural Equation Model (SEM) with the data processing tool SmartPLS 3.2.6
The results of this research indicate that situational pressures, law enforcement, commitment, individual morality, leadership style influence fraud on the village government.
Keywords: Fraud, Situational Pressure, Law Enforcement, Organizational Commitment, Individual Morality, Leadership Style.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0066)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0066)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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