DETEKSI KECURANGAN (FRAUD) DI SEKTOR PEMERINTAH (STUDI EMPIRIS PADA SKPD DI KABUPATEN JEMBER)

  • Taufik Sulaksono Kurrohman

Abstract

This study aims to explore the perceptions of employees in government agencies regarding the effect of the
effectiveness of internal control systems, compensation satisfaction, organizational culture, unethical behavior,
leadership style, and law enforcement against fraud in the government sector. This study included a quantitive
research with survey method. The data used is primary data collected through questionaires. The research
sample of 223 employees a number of government agencies in Jember. The resu lts of this study indicate that
there is a negative influence between the effectiveness of the internal control system to fraud in government
sector, there is a negative effect between satisfaction and compensation to fraud in the government sector,
thereĀ  are no negative effects between the culture of the organization to fraud in the government sector, there
are positive influence between behavior ethical against fraud in the government sector, there is a negative
influence of leadership style to fraud in the government sector,there are no negative effects of enforcement
against fraud in the government sector.
Key words: Perceptions of Employees, Fraud, Government Sector

Published
2017-09-28
How to Cite
KURROHMAN, Taufik Sulaksono. DETEKSI KECURANGAN (FRAUD) DI SEKTOR PEMERINTAH (STUDI EMPIRIS PADA SKPD DI KABUPATEN JEMBER). JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S.l.], v. 1, n. 2, p. 66-72, sep. 2017. ISSN 2548-9917. Available at: <https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/497>. Date accessed: 25 may 2018.