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ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN AKUNTANSI (FRAUD) DI PEMERINTAH KOTA JAYAPURA (Studi Kasus Pada Pemerintah Kota Jayapura Di Kota Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 2 (2020)

DOI
10.52062/jakd.v13i2.1432
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze factors affecting the occurrence of fraud (fraud) trend in the Government of Jayapura City. This research was conducted on 18 Government agencies in Jayapura City. Datacollection in this research was used questionnaire to the civil servant (PNS) working on Organization of Regional Region (OPD) Government of Provinsi Papua. The sampling technique was used in this research is purposive sampling. The number of samples taken as much as 150 respondents. Data analysis techniques using Partial Least Square (PLS) or Smart PLS 3.0 Based on the results of the analysis using the PLS test tool shows that the effectiveness of internal control does not affect thefraud of accounting (Fraud) in Jayapura City Government, organizational culture has no effect on fraud accounting (Fraud) in Jayapura City Government, the compensation suit does not affect theaccounting fraud in the Government of Jayapura City, (Fraud) in Jayapura, procedural justice has no effect on accounting fraud in the Government ofJayapura City, organizational commitment hasan effect on accounting fraud (Fraud) in Jayapura City Governmental System, distributive justice has no effect on accounting fraud (Fraud) in the Government of Jayapura City

Collaboration network of the authors

40 authors · 116 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Paulus K. Allo LayukAffiliation unknown4
Siti RofingatunAffiliation unknown4
Syaikhul FalahAffiliation unknown4
Klara WonarAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Bill PangayowAffiliation unknown2
Juliana WaromiAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Ari ArdiantiAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Bella Sofia AraniriAffiliation unknown1
Ulfah Rizky MusliminAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Axamina WananeAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Liana Dessy WulandariAffiliation unknown1
Fitri DwinarianAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Andika RanteAffiliation unknown1
Dewi RasmiAffiliation unknown1
Christi Novita LorensaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN AKUNTANSI (FRAUD) DI PEMERINTAH  KOTA JAYAPURA  (Studi Kasus Pada Pemerintah Kota Jayapura Di Kota Jayapura)</dc:title>
	<dc:creator>Arsad, Irvan Krisna</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Sanggenafa, Mariolin</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze factors affecting the occurrence of fraud (fraud) trend in the Government of Jayapura City. This research was conducted on 18 Government agencies in Jayapura City. Datacollection in this research was used questionnaire to the civil servant (PNS) working on Organization of Regional Region (OPD) Government of Provinsi Papua. The sampling technique was used in this research is purposive sampling. The number of samples taken as much as 150 respondents. Data analysis techniques using Partial Least Square (PLS) or Smart PLS 3.0 Based on the results of the analysis using the PLS test tool shows that the effectiveness of internal control does not affect thefraud of accounting (Fraud) in Jayapura City Government, organizational culture has no effect on fraud accounting (Fraud) in Jayapura City Government, the compensation suit does not affect theaccounting fraud in the Government of Jayapura City, (Fraud) in Jayapura, procedural justice has no effect on accounting fraud in the Government ofJayapura City, organizational commitment hasan effect on accounting fraud (Fraud) in Jayapura City Governmental System, distributive justice has no effect on accounting fraud (Fraud) in the Government of Jayapura City</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1432</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i2.1432</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 2 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 2 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1432/1131</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>