Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengetahui dan menganalisis kecenderungan terjadinya fraud di sektor pemerintahan dengan cara menguji dan mengalisis pengaruh pengendalian internal, penegakan peraturan, kesesuaian kompensasi, komitmen organisasi dan sistem informasi akuntansi terhadap fraud. Penelitian ini merupakan penelitian kausalitas dengan menggunakan metode survey. Populasi dalam penelitian ini adalah seluruh auditor internal pemerintahan yang berjumlah 53 responden. Metode analisis menggunakan analisis regresi linier berganda. Metode penarikan sampel menggunakan metode sensus dimana seluruh populasi dalam penelitian ini dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa pengendalian internal, penegakan peraturan, kesesuaian kompensasi, komitmen organisasi dan sistem informasi akuntansi berpengaruh terhadap fraud.

Kata Kunci : Fraud, pengendalian internal, penegakan peraturan, kesesuaian kompensasi, komitmen organisasi dan sistem informasi akuntansi.

This study aims to determine and analyze the tendency of fraud in the government sector by testing and analyzing the influence of the internal control, the enforcement of regulations, the suitability of the compensation, the organizational commitment and the accounting information systems toward fraud. This research is causality research using survey method. The population in this study were all internal auditors in the government sector around 53 respondents. The method of analysis used multiple linear regression analysis. The sampling method used in this study is census method where the entire population in this study was selected as the sample. The results showed that the internal control, the enforcement of regulations, the suitable of compensation, the organizational commitment and the accounting information systems had the influence toward fraud. Keywords: Fraud, internal control, enforcement of regulations, suitability of compensation, organizational commitment and accounting information systems.