Peran Integritas Personal sebagai Pemediasi pada Pengaruh Lingkungan Etika Organisasi, Kualitas Pengendalian Internal dan Keadilan Organisasi terhadap Terjadinya Fraud

  • Gustanty Dian Fitria
  • Amilin Amilin
DOI: https://doi.org/10.35838/jrap.2014.001.01.9
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Keywords: organizational environmental ethics, organizational justice, internal quality control.

Abstract

A B S T R A C T

Fraud phenomenon occurs in many government institutions. Fraudulent practices in government accounting materially detrimental to the country. Therefore these crimes fall into the category of extraordinary crime. There needs to be an attempt to commit the crime prevention. This study aims to determine the environmental impact organizational ethics, justice organization and the quality of internal controls against fraud with personal integrity intervening either partially or simultaneously. Source of data used in this study was a questionnaire distributed to 160 employees of the Center for Agricultural Land Resources Ministry of Agriculture. Analysis of the data used is the analysis of Structural Equation Modeling (SEM). The results show that the organization’s environmental ethics, justice organization and the quality of internal control occurrence of fraud by an intervening variable of personal integrity.

A B S T R A K

Fenomena fraud banyak terjadi di institusi pemerintahan. Praktik kecurangan akuntansi di pemerintah merugikan negara secara material. Oleh karenanya kejahatan ini masuk dalam kategori extra ordinary crime. Perlu adanya upaya untuk melakukan pencegahan pada kejahatan ini. Studi ini bertujuan untuk mengetahui pengaruh lingkungan etika organisasi, keadilan organisasi dan kualitas pengendalian internal terhadap terjadinya fraud dengan intervening integritas personal baik secara parsial maupun simultan. Sumber data yang digunakan dalam penelitian ini adalah kuesioner yang disebarkan kepada 160 orang pegawai Balai Besar Sumber Daya Lahan Pertanian Kementerian Pertanian. Analisis data yang digunakan adalah analisis Structural Equation Modelling (SEM). Hasil penelitian menunjukkan bahwa lingkungan etika organisasi, keadilan organisasi dan kualitas pengendalian internal berpengaruh terhadap terjadinya fraud dengan variabel intervening integritas personal.

JEL Classification: H83

Published
2014-06-02
How to Cite
Dian Fitria, G., & Amilin, A. (2014). Peran Integritas Personal sebagai Pemediasi pada Pengaruh Lingkungan Etika Organisasi, Kualitas Pengendalian Internal dan Keadilan Organisasi terhadap Terjadinya Fraud. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 1(01). https://doi.org/10.35838/jrap.2014.001.01.9
Issue
Vol 1 No 01 (2014)
Section
Articles

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