Pratiwi, Tika and Gamayuni, Rindu Rika and Tubarad, Chara Pratami Tidespania (2018) The Influence Of Compensation Suitability, Internal Control System, The Use Of Information Technology, Ethical Culture Of Organization And Competency On Fraud At Local Government. Documentation. Graha Ilmu Universitas Lampung, Bandar Lampung, Indonesia.

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Abstract

The purpose of this study is to obtain empirical evidence about the influence of compensation suitability, internal control system, the use of information technology, ethical culture of organization and competency on fraud. The samples of this study are 89 respondents by using purposive judgment sampling method, which is a sampling with certain criteria. The population is regional device organization of Bandar Lampung city and Pesawaran district. Data are collected by using questionnaire survey method with data analysis method using Structur Equation Model (SEM) with SmartPLS 3.0.0 The results of this study showed that internal control system and the use of information technology have a negative effect on fraud. It demonstrates the advantage of internal control system and the use of information to prevent fraud behavior in local goverment. While the compensation suitability, ethical culture of organization and competency have no effect on fraud.

Item Type:	Monograph (Documentation)
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/17585

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