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Jurnal

PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN, DAN PEMBERIAN TAMBAHAN PENGHASILAN BERSYARAT (TPB) TERHADAP PERILAKU ETIS PEGAWAI (Studi Kasus Pada Badan Pengelolaan Pendapatan Daerah Pemerintah Kabupaten Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 15 No. 1 (2020) · pp. 15–26

DOI
10.52062/jakd.v15i1.1462
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to determine the effect of internal control, compliance, additional income conditional on the ethical behavior of employees of the revenue management agency in Jayapura district. This research is correlation research or relationship, with the unit of analysis being studied are employees who work in the BAPENDA office with a total sample of 40 employees. The questionnaire was tested for validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included the normality test for linearity heteroscedasticity and the linearity test data analysis method used was multiple linear regression analysis using the statistical analysis tool SPSS 25.The results ofthis study indicate that the Internal Control System variable does not have a significant effect on employee ethical behavior, while the Compliance and SupplementaryConditional variables have a significant effect on employee ethical behavior. Variables Internal control, compliance and management compensation together (simultaneous) have a positive and significant effect on employee ethical behavior.

Collaboration network of the authors

40 authors · 104 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Rudiawie LarasatiAffiliation unknown4
Kurniawan PatmaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Pascalina V. S SesaAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Aaron M.A. SimanjuntakAffiliation unknown2
Rizka SaptarinurAffiliation unknown2
Bill PangayowAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Budianto NgoAffiliation unknown1
Theo AllolayukAffiliation unknown1
Agarita Clara WomsiworAffiliation unknown1
Dwi Yuniarti AbubakarAffiliation unknown1
Andi SetiawanAffiliation unknown1
Abner SP MarlissaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Ruth TambunanAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1
Cindy W. C. HallatuAffiliation unknown1
Elia M. TandililingAffiliation 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">PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN, DAN PEMBERIAN TAMBAHAN PENGHASILAN BERSYARAT (TPB) TERHADAP PERILAKU ETIS PEGAWAI (Studi Kasus Pada Badan Pengelolaan Pendapatan Daerah Pemerintah Kabupaten Jayapura)</dc:title>
	<dc:creator>Abriyanti, Andhika Dwi</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Sanggenafa, Mariolin A.</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of internal control, compliance, additional income conditional on the ethical behavior of employees of the revenue management agency in Jayapura district. This research is correlation research or relationship, with the unit of analysis being studied are employees who work in the BAPENDA office with a total sample of 40 employees. The questionnaire was tested for validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included the normality test for linearity heteroscedasticity and the linearity test data analysis method used was multiple linear regression analysis using the statistical analysis tool SPSS 25.The results ofthis study indicate that the Internal Control System variable does not have a significant effect on employee ethical behavior, while the Compliance and SupplementaryConditional variables have a significant effect on employee ethical behavior. Variables Internal control, compliance and management compensation together (simultaneous) have a positive and significant effect on employee ethical behavior.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1462</dc:identifier>
	<dc:identifier>10.52062/jakd.v15i1.1462</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 15 No. 1 (2020); 15-26</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 15 No 1 (2020); 15-26</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v15i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1462/1161</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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