Kristian, David Simbolon
Asosiasi Dosen Akuntansi Indonesia

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AN ANALYSIS ON THE FACTORS WHICH INFLUENCE FRAUD IN THE AGENCIES OF DAIRI DISTRICT ADMINISTRATION Kristian, David Simbolon
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research was purposed to explore the perceptions of government officials in government institutions regarding the tendency of fraud in the government sector by testing and analyzing the influence of leadership style, compensation suitability, internal control system, enforcement, organizational ethical culture and organizational commitment to fraud in Dairi district government institution. This research is a causality research by using survey method. The population in this research is the treasurer and the official of commitment authority who amounted to 94 respondents but only 86 respondents returned it. Analysis method using multiple linear regression analysis. Sampling method using census method where the entire population in this research used as sample research. The result showed that compensation suitability, internal control system, enforcement, organizational erhical culture and organizational commitment influenced fraud in the environment of Dairi district government institution.