Akuntansi dan Teknologi Informasi
Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022

GOOD SELF INTEREST DAN RISIKO TINDAKAN FRAUD: KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI

Novira Sartika (Politeknik Negeri Bengkalis)
Sri Rahayuni (Politeknik Negeri Bengkalis)



Article Info

Publish Date
01 Sep 2022

Abstract

This study aims to determine the effect of good self-interest on the risk of fraud with organizational commitment as a mediating variable at the Regional Apparatus Organization (OPD) in Bengkalis City. This study uses a quantitative approach and primary data. The population in this study were employees at OPD in Bengkalis City with the total sample are 78 respondents using purposive sampling technique with the criteria of employees with functional tenure more than 2 years. The data were analyzed using path analysis with the help of SPSS Version 25. The results showed that good self-interest has a significant effect on the risk of fraud with organizational commitment as a mediating variable. So, the higher good self-interest and added the organizational commitment of an employee, can decrease the risk of fraud because the employee will do the best for the organization.

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Journal Info

Abbrev

jati

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu ...