Open AccessAnalisis Faktor - Faktor yang Mempengaruhi Terjadinya Fraud
Author(s) -
Asep Suryana,
Dadang Sadeli
Publication year - 2015
Publication title -
jurnal riset akuntansi dan perpajakan/jrap (jurnal riset akuntansi dan perpajakan)
Language(s) - English
Resource type - Journals
eISSN - 2460-2132
pISSN - 2339-1545
DOI - 10.35838/jrap.v2i02.105
Subject(s) - psychology , test (biology) , business administration , applied psychology , social psychology , business , paleontology , biology
A B S T R A C T
Fraud can happen in the work environment in field of education. The purpose of this study was to demonstrate and explain empirically that there is the influence of the working environment, personal attitude and administration system against fraud. The study was conducted by survey method. Samples are 84 administrative employees and teachers in SMA and SMK Sukabumi. Testing is done by multiple linear regression analysis. Instruments adopted from previous research. Validity and reliability tests conducted before hypothesis test. The research proves that the work environment against fraud. Personal influence attitude and system administration against fraud is not proven significantly.
A B S T R A K
Kecurangan dapat terjadi di lingkungan kerja di bidang pendidikan. Tujuan penelitian ini adalah untuk membuktikan dan menjelaskan secara empiris bahwa ada pengaruh lingkungan kerja, personal attitude dan sistem administrasi terhadap fraud. Penelitian dilakukan dengan metode survey. Sampel adalah 84 pegawai tata usaha dan guru di SMAN dan SMKN Sukabumi. Pengujian dilakukan dengan uji regresi liner berganda. Instrumen diadopsi dari peneliti sebelumnya. Uji validitas dan reliabilitas dilakukan sebelum dilakukan uji hipotesis. Hasil penelitian membuktikan bahwa lingkungan kerja terhadap fraud. Pengaruh personal attitude dan sistem administrasi terhadap fraud tidak terbukti secara signifikan.
JEL Classification: H22, I22