CD Tesis

Faktor-Faktor Yang Mempengaruhi Kecendrungan Melakukan Fraud : Analisis Persepsi ASN Kabupaten Indragiri Hulu

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This study aims to determine the effect of the Pressure, Opportunity, Rationalization and Capability factors on Fraud in the government sector. The population in this study were all Civil Servants who worked in Regional Device Organizations in Indragiri Hulu Regency, totaling 32. The author took a sample of 5 people in each organization. Samples taken consist of Budget Users / Budget User Proxies, Finance subdivision heads, Financial Management Officials, Expenditures Treasurers, Treasurers and Goods Treasurers. The data analysis technique used in this study is a Structural Equation Modeling analysis technique.
The results of his research are that pressure, opportunity and capability have a positive and significant effect on fraud in the government sector of Indragiri Hulu Regency. While rationalization has a negative and significant effect on fraud in the government sector of Indragiri Hulu Regency. There are still weaknesses in the use of internal control systems due to limited information and time, due to environmental pressure, or due to limited ability; collusion or negative collaboration of a group of people and intentional violations by superiors.

Keywords: Pressure, Opportunity, Rationalization and Capability.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 218 (0054)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Akuntansi., 2018

Deskripsi Fisik

xii, 122 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 218 (0054)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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