Melati Hati Megawati, Melati Hati and Gamayuni, Rindu Rika and Ribhan, Ribhan (2018) THE INFLUENCE OF INTERNAL CONTROL, ETHICAL CULTURE OF ORGANIZATION, AND LEADERSHIP STYLE ON FRAUD AT PRIVATE UNIVERSITY IN BANDAR LAMPUNG. In: The Fifth International Conference on Governance and Accountability (ICGA) 2018, 28 -30 Agustus 2018, Bangka Belitung.

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Abstract

The purpose of this study was to obtain empirical evidence about the influence of internal control, ethical culture of organization, and leadership style on fraud. This research was conducted at Private University in Bandar Lampung with minimum accreditation of C. The sampling technique used is random sampling. Types of data used in this study are primary and secondary data. Primary data were obtained by using field surveys using questionnaires distributed to respondents. Secondary data are collected from data collection agencies and published to the users of the data. In this study consists of three independent variables, namely internal control, organizational culture, and leadership style, and one dependent variable, namely fraud. Methods of data analysis using Structural Equation Model (SEM) with SmartPLS 3.2.6 data processing tool. The results of this study indicate that internal control significantly negatively affect fraud. Leadership style consisting of Participative Style, Authoritarian Style, and Task Oriented Style significantly negatively affect fraud. While the ethical culture of organization has no effect on fraud. This may be influenced by a lack of employees' understanding of the ethical culture in their office. This results are expected to be useful to prevent the occurrence of fraud, especially at the Private University.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: rindu rika
Date Deposited: 22 Jan 2020 09:32
Last Modified: 22 Jan 2020 09:32
URI: http://repository.lppm.unila.ac.id/id/eprint/17577

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