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Faktor-Faktor Yang Mempengaruhi Terjadinya Fraud Di Sektor Pemerintahan (Studi Empiris Pada Pemerintah Kabupaten Biak Numfor)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 2 (2021) · pp. 35–43

DOI
10.52062/jakd.v16i2.1894
ISSN
2621-6787, 1978-4848
Published
2021-11-04
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to determine the effect of compensation suitability, the effectiveness of internal control and organizational culture on fraud in the Biak Numfor Regency Regional Government Agencies. The data of this study were obtained from questionnaire data (primary). The population in this study are all employees who work in the finance sub-section in each Regional Government Agency of Biak Numfor Regency. The sampling method was purposive sampling, obtained 105 samples. This study uses a quantitative approach. The analysis used is multiple linear analysis, with t-test and coefficient of determination.              The test results show that, firstly, the suitability of compensation has a significant effect on fraud. Second, the effectiveness of internal control has a significant effect on fraud. The three organizational cultures have no significant effect on fraud. The coefficient of determination is 0.309 or 30.9%, which means that the amount of compensation, the effectiveness of internal control and organizational culture against fraud is 30.9%, while the remaining 69.1% is explained by other causes originating from outside the regression that are not investigated in this study.

Keywords

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18 authors · 36 co-authorship links

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Co-authorOrganisationJoint articles
Siti RofingatunAffiliation unknown4
Meinarni AsnawiAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Leli Piska YumameAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Hastutie AndriatiAffiliation unknown1
Anita OktavianiAffiliation unknown1
Muhammad DjatmikoAffiliation unknown1
Abner SP MarlissaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Pascalina Van Sweet SesaAffiliation unknown1
Linda Yuliani HutadjuluAffiliation unknown1
Bill PangayowAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Muhammad Imran KalamAffiliation 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">Faktor-Faktor Yang Mempengaruhi Terjadinya Fraud Di Sektor Pemerintahan  (Studi Empiris Pada Pemerintah Kabupaten Biak Numfor)</dc:title>
	<dc:creator>Mansnandifu, Galih J. M</dc:creator>
	<dc:creator>Sanggenafa, Mariolin Ance</dc:creator>
	<dc:creator>Larasati, Rudiawie</dc:creator>
	<dc:subject xml:lang="en-US">compensation suitability</dc:subject>
	<dc:subject xml:lang="en-US">effectiveness of internal control</dc:subject>
	<dc:subject xml:lang="en-US">organizational culture</dc:subject>
	<dc:subject xml:lang="en-US">and fraud.</dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine the effect of compensation suitability, the effectiveness of internal control and organizational culture on fraud in the Biak Numfor Regency Regional Government Agencies. The data of this study were obtained from questionnaire data (primary). The population in this study are all employees who work in the finance sub-section in each Regional Government Agency of Biak Numfor Regency. The sampling method was purposive sampling, obtained 105 samples. This study uses a quantitative approach. The analysis used is multiple linear analysis, with t-test and coefficient of determination.               The test results show that, firstly, the suitability of compensation has a significant effect on fraud. Second, the effectiveness of internal control has a significant effect on fraud. The three organizational cultures have no significant effect on fraud. The coefficient of determination is 0.309 or 30.9%, which means that the amount of compensation, the effectiveness of internal control and organizational culture against fraud is 30.9%, while the remaining 69.1% is explained by other causes originating from outside the regression that are not investigated in this study.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-11-04</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/1894</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i2.1894</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 2 (2021): November; 35-43</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 2 (2021): November; 35-43</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1894/1513</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>