Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

PENGARUH FAKTOR RISIKO KECURANGAN, GOOD GOVERNMENT GOVERNANCE DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI BERDASARKAN PENDEKATAN VALUE FOR MONEY : Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Subang

Fajar Meiyanti (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja)
Icih Icih (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja)
Trisandi Eka Putri (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja)



Article Info

Publish Date
02 Jan 2019

Abstract

The study intended to determine how the effects of fraud risk factors, good government governance and organizational citizenship behavior toward performance based on value for money approach. The population used in this research is 60 Satuan Kerja Perangkat Daerah (SKPD) in Subang Regency's Government. The sample size determination is based on the Slovin formula with 5 persen error rate. The method of sampling in this study is by proportionate stratified random sampling method. The sample used in this research is 52 samples. The analytical tool used in this research is multiple regression and hypothesis test using t-test and f test by using IBM SPSS Statistics 22. The result of the research showed that fraud risk factors had a negative effect not significant to the performance of value for money, good government governance has a significant positive effect on value for money performance and organizational citizenship behavior have no significant positive effect on value for money performance.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...