Evaluasi Atasan Terhadap Variabel Yang Mempengaruhi Kecenderungan Kecurangan Bawahan Dalam Pengadaan Barang/Jasa

Sunarmo, Agus; Lestari, Puji; Wilistia, Ayunisa

doi:10.32424/jeba.v22i2.1592

Cited by 2 publications

(3 citation statements)

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“…The organizational culture has a negative effect on the tendency of fraudulent fraud , meaning that the higher the application of organizational culture, the lower the tendency for fraud to occur (Lestari & Tarjo, 2017;Wahyudi et al, 2022). In line with the previous research which states that organizational culture has a significant negative effect on fraud tendencies (Rustiarini et al, 2019;Sunarmo et al, 2020). Similar research stated that if the Tri Hita Karana Culture has a negative and significant effect on fraud) on the tendency of accounting fraud (fraud) in the Buleleng Regency Regional Apparatus Organization (Ervinia et al, 2021;Melisa et al, 2017).…”

Section: Introductionsupporting

confidence: 85%

The Effect of Compensation Suitability, Situational Leadership Style, Effectiveness of the Supervisory Board and Tri Hita Karana Culture on The Tendency of Fraud in LPD

Rasmini

2023

IJSSB

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The tendency of fraud in LPD during the Covid-19 Pandemic is often caused by several factors. Based on this, this study aims to analyze the effect of compensation suitability, situational leadership style, effectiveness of the supervisory board, and Tri Hita Karana culture on the tendency of fraud in LPD in the era of the Covid-19 Pandemic. The study was conducted with the object of LPD in Gianyar Regency, because it refers to Bali Province LPLPD data which shows indications of the highest level of health problems in Gianyar Regency. Samples were taken by the Slovin method, from 270 populations 161 LPD samples were obtained. Data were collected by survey method and using respondents from management, supervisory board, and employees of the finance department in each LPD sample. Of the 483 questionnaires distributed, 385 (79.71%) were returned and 377 were used (97.92%). Data were analyzed using Multiple Regression Test. The test results showed that the effectiveness of the supervisory board, situational leadership style, and Tri Hita Karana culture had a negative and negative effect on the tendency of fraud in LPD in the COVID-19 Pandemic Era, while the suitability of compensation did not affect the tendency of fraud in LPD in the COVID-19 Pandemic Era. This shows the importance of the role of supervisory bodies, situational leadership style and Tri Hita Karana culture in fraud prevention in LPD.

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Section: Introductionsupporting

confidence: 85%

The Effect of Compensation Suitability, Situational Leadership Style, Effectiveness of the Supervisory Board and Tri Hita Karana Culture on The Tendency of Fraud in LPD

Rasmini

2023

IJSSB

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“…Theories about fraud developed according to the Fraud Triangle Theory, Fraud Diamond Theory, and Fraud Pentagon Theory (Sunarmo et al, 2020). The pentagon fraud theory was introduced by Howarth (2011).…”

Section: Theory and Hypothesis Development A Teori Fraud Pentagonmentioning

confidence: 99%

“…The Association of Certified Fraud Examiners (ACFE) explains that fraud is an unlawful act and is carried out intentionally to achieve certain goals and is carried out by people inside the organization or outside the organization to gain personal or group benefits directly or indirectly. Theories about fraud developed according to the Fraud Triangle Theory, Fraud Diamond Theory, and Fraud Pentagon Theory (Sunarmo et al, 2020). The pentagon fraud theory explains that there are five factors that underlie a person committing fraud, namely pressure, opportunity, rationalization, competence and arrogance (Aprilia, 2017).…”

Section: Introductionmentioning

confidence: 99%

E-Procurement Implementation, Internal Control, and Organizational Commitment to Fraud Prevention Procurement of Goods and Servicesin Device Organizations Area (DOA) City Yogyakarta

Sutoyo¹,

Nugroho²,

Windyastuti³

2023

JEFMS

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This study aims to determine the effect of implementing e-procurement, internal control, and organizational commitment to prevention of procurement fraud goods and services in the Regional Apparatus Organization (OPD) of the City of Yogyakarta. Population of this research is 27 OPD in the city of Yogyakarta, the sample used in study This is purpopsive sampling. Study. This use data primary Which form questionnaire addressed to the Regional Apparatus Organization (OPD) of the City of Yogyakarta. Testing hypothesis in study. This use analysis regression linear double help SPSS software version 25. The results of this study indicate that implementation e-procurement influential on the prevention of fraud in the procurement of goods and services, while control internal and organizational commitment have no effect on the prevention of procurement fraud goods And service on Organization Device OPD area Yogyakarta City

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Evaluasi Atasan Terhadap Variabel Yang Mempengaruhi Kecenderungan Kecurangan Bawahan Dalam Pengadaan Barang/Jasa

Cited by 2 publications

References 0 publications

The Effect of Compensation Suitability, Situational Leadership Style, Effectiveness of the Supervisory Board and Tri Hita Karana Culture on The Tendency of Fraud in LPD

The Effect of Compensation Suitability, Situational Leadership Style, Effectiveness of the Supervisory Board and Tri Hita Karana Culture on The Tendency of Fraud in LPD

E-Procurement Implementation, Internal Control, and Organizational Commitment to Fraud Prevention Procurement of Goods and Servicesin Device Organizations Area (DOA) City Yogyakarta

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