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ANALISIS FAKTOR DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN (STUDI PADA PEMERINTAH PROVINSI PAPUA)

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 5 No. 1 (2020)

DOI
10.52062/keuda.v5i1.1223
ISSN
2581-0286, 2477-7838
Published
2020-06-19
Publisher
Universitas Cenderawasih
Language
eng

Abstract

The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.

Collaboration network of the authors

40 authors · 111 co-authorship links · showing the 40 most connected

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  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown6
Pascalina V. S SesaAffiliation unknown5
Pascalina Van Sweet SesaAffiliation unknown4
Paulus K. Allo LayukAffiliation unknown4
Klara WonarAffiliation unknown3
Cornelia D. MataniAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Agustinus SalleAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Rudiawie LarasatiAffiliation unknown2
Juliana WaromiAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Berlian Ritha BeloAffiliation unknown2
Christina RandalayukAffiliation unknown2
Yustinus Tito SusiloAffiliation unknown2
Lynda LyndaAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation unknown1
Putri Purwaning SuciAffiliation unknown1
Pascalina SesaAffiliation unknown1
Hesti Endah KurniasariAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Bill PangayowAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation unknown1
Dytha Meninta NababanAffiliation unknown1
kostantina safisaAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation 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/KEUDA/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 DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN  (STUDI PADA PEMERINTAH PROVINSI PAPUA)</dc:title>
	<dc:creator>Salle, Hesty Theresia</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Wijaya, Anthonius H. Citra</dc:creator>
	<dc:description xml:lang="en-US">The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-06-19</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1223</dc:identifier>
	<dc:identifier>10.52062/keuda.v5i1.1223</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 5 No. 1 (2020)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 5 No 1 (2020)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1223/1027</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>