Faktor-Faktor yang Mempengaruhi Niat Melakukan Kecurangan (Fraud) pada Aparatur Sipil Negara (ASN)

Autor:	Dwi Rahmawati, Wilda Farah
Rok vydání:	2021
Předmět:	Government business.industry Remuneration Servant Multiple linear regression analysis Accounting General Medicine Business Commit Internal control Rationalization (economics) Civil servants
Zdroj:	Akuntabilitas. 14:127138
ISSN:	2461-1190 1979-858X
DOI:	10.15408/akt.v14i1.20872
Popis:	The purpose of this study is to examine and produce empirical evidence regarding the factors influencing the intention to commit fraud such as the remuneration system, the government internal control system (SPIP) and the rationalization attitude. This study used a sample of 108 respondents. Respondents in this study were state civil servants (ASN) throughout Indonesia. Data analysis used multiple linear regression analysis and with the help of the SPSS 25 program. The results of this study indicate that there is a significant negative influence of the remuneration system and government control system (SPIP) on the intention to commit fraud. Meanwhile, rational attitude has a positive significant influence on the intention to commit fraud (fraud). Then for the variable remuneration system, government control system (SPIP) and the attitude of rationalization simultaneously influence the intention to commit fraud for Official Servant. (ASN).
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::4a3ebc0224bfdc3d2190b468c7f39ef4 https://doi.org/10.15408/akt.v14i1.20872 Zobrazit plný text záznamu