CD Skripsi

Analisis Faktor-Faktor Kecurangan Dalam Perspektif Fraud Pentagon Terhadap Kecurangan Pada Pemerintah Desa Di Kabupaten Kampar (Studi Kasus Pada Seluruh Desa Di Kecamatan Kampar Kiri )

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This study aims to examine and analyze the factors that influence fraud in the perspective of fraud pentagon in the village government of Kampar Kiri district. The pressure element is proxied by compensation suitability, the opportunity element is proxied by the effectiveness of the internal control system, the rationalization element is proxied by organizational culture, the ability element is proxied by competence and the arrogance element is proxied by the leadership style. The population in this study was the village apparatus in the 19 villages in the Kampar Kiri district which consisted of village heads, village secretaries. regional executor and technical executive. Total population in the study were 114 village apparatus. The sampling technique in this study is saturated sampling in which all members of the population are sampled. Data collection methods used in this study is to use questionnaire. Analysis of the data in this study using the analysis of Structural Equation Modeling (SEM) analysis tool smartPLS 3.2.6. The results of this study shows that Suitability of Compensation affect fraud with level of significant 0,000 , the Effectiveness of the Internal Control System affect fraud with level of significant 0,000, Organizational Culture affect fraud with level of significant 0,007, Competence affect fraud with level of significant 0,020 and Leadership Style affect fraud with level of significant 0,000.
Keywords: fraud, suitability of compensation, the effectiveness of internal control systems, organizational culture, competence, leadership style.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0013)

Penerbit

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

Deskripsi Fisik

ix, 93 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0013)

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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