Open AccessAnalisis Determinan Terjadinya Fraud Di Pemerintahan
Author(s) -
Syaipul Rokhim,
I Made Laut Mertha Jaya
Publication year - 2021
Publication title -
gorontalo accounting journal
Language(s) - English
Resource type - Journals
eISSN - 2614-2074
pISSN - 2614-2066
DOI - 10.32662/gaj.v4i2.1517
Subject(s) - language change , government (linguistics) , business , sample (material) , data collection , position (finance) , nonprobability sampling , government sector , enforcement , argument (complex analysis) , law enforcement , public relations , political science , law , sociology , private sector , art , social science , linguistics , philosophy , chemistry , population , literature , demography , biochemistry , finance , chromatography
The 2018 Corruption Perception Index (CPI) data states that Indonesia is in 89th position out of 180 other countries. The purpose of this study is to determine the factors of fraud in the government sector. This study used a sample of 150 employees of government agencies in Indramayu Regency. Data collection by using a questionnaire. The sampling technique uses convenience sampling. Analysis of the data using Structural Equation Modeling (SEM) with smartPLS. The results of the study found that leadership style, effectiveness of internal control, suitability of compensation, organizational ethical culture and law enforcement had no effect on the existence of fraud in the Indramayu Regency Government. Meanwhile, organizational commitment has been shown to have a positive effect on fraud in the Indramayu Regency Government. This study provides a new argument where hard work is needed to eradicate fraud in the government environment. It takes cooperation, commitment, and self-awareness from all elements of society so that fraud can be suppressed.