Artikel Ilmiah : P2CD13022 a.n. IRMA INDRIYANI
| NIM | P2CD13022 |
|---|---|
| Namamhs | IRMA INDRIYANI |
| Judul Artikel | PENERAPAN KONSEP FRAUD DIAMOND THEORY DALAM MENDETEKSI PERILAKU FRAUD |
| Abstrak (Bhs. Indonesia) | Semua organisasi, apapun jenis, bentuk, skala operasi dan kegiatannya memiliki risiko terjadinya fraud atau kecurangan. Fraud dapat menimbulkan banyak kerugian seperti hancurnya reputasi organisasi, kerugian organisasi, kerugian keuangan negara, dan rusaknya moril karyawan. Dengan menggunakan elemen-elemen dalam fraud diamond theory (Wolve & Hermanson, 2004), penulis melakukan penelitian untuk mengetahui faktor-faktor yang mempengaruhi kecenderungan perilaku fraud pegawai di perguruan tinggi negeri. Elemen Fraud Diamond Theory ini selanjutnya diproksikan ke dalam beberapa variabel. Elemen tekanan (pressure) diproksikan dengan variabel kepuasan kompensasi, keadilan organisasi, dan variabel tekanan situasional berupa otoritas atasan. Elemen kesempatan (opportunity) diproksikan dengan variabel keefektifan pengendalian internal, penegakan hukum/aturan, dan asimetri informasi. Elemen rasionalisasi (rationalization) diproksikan dengan variabel budaya organisasi dan komitmen organisasi. Sedangkan elemen kemampuan (capability) diproksikan dengan variabel posisi dalam pekerjaan, level penalaran moral, dan kompetensi. Populasi penelitian ini terdiri dari 265 orang pegawai yang ikut terlibat dalam kegiatan pengelolaan keuangan, pengelolaan BMN, dan pengadaan barang/jasa di Universitas X dengan jumlah sampel sebanyak 160 orang. Analisis Regresi Berganda digunakan dalam penelitian ini untuk menganalisis persepsi pegawai di Universitas X tentang pengaruh kepuasan kompensasi, keadilan organisasi, tekanan situasional berupa otoritas atasan, keefektifan pengendalian internal, penegakan hukum/aturan,asimetri informasi, budaya organisasi, komitmen organisasi, posisi dalam pekerjaan, level penalaran moral, dan kompetensi terhadap kecenderungan perilaku fraud. Hasil penelitian menunjukkan pengaruh signifikan antara tekanan situasional berupa ootoritas atasan, keefektifan pengendalian internal dan level penalaran moral terhadap kecenderungan perilaku fraud pegawai. Sedangkan variabel kepuasan kompensasi, keadilan organisasi, penegakan hukum/aturan, asimetri informasi, budaya organisasi, komitmen organisasi, posisi dalam pekerjaan, dan kompetensi tidak berpengaruh signifikan terhadap kecenderungan perilaku fraud pegawai. Selain itu dengan menggunakan uji Chow diketahui bahwa tidak terdapat perbedaan kecenderungan perilaku fraud pada dosen dan tenaga kependidikan di Universitas X. |
| Abtrak (Bhs. Inggris) | All organizations, regardless of its type, shape, scale of operations and activities have a risk of fraud. Fraud can cause a lot of harm such as the collapse of the organization's reputation, the loss of the organization, the state financial losses and damage to employee morale. By using elements of the Fraud Diamond Theory (Wolfe & Hermanson, 2004), the authors conducted a study to determine the factors that influence employee behavior tendency fraud in public universities. Elements of Fraud Diamond Theory then proxied into several variables. Elements of pressure is proxied by variable of compensation satisfaction, organizational justice, and situational pressures such as the authority of superiors. Elements of opportunity is proxied by effectiveness of internal control, law enforcement, and information asymmetry. Elements of rationalization is proxied by variables of organizational culture and organizational commitment. While the elements of capability is proxied by the variable of job positions, the level of moral reasoning, and competence. The study population consisted of 265 employees who involved in the activities of financial management, asset management, and procurements with a total sample of 160 people. Multiple regression analysis used in this study to analyze the perceptions of employees in University X on the effects of compensation satisfaction, ,organizational justice, situational pressure such as the authority of superiors, effectiveness of internal control, law enforcement, information asymmetry, organizational culture, organizational commitment, job positions, the level of moral reasoning, and competence to tendency of fraud. The results showed a significant influence between situational pressures such as the authority of superiors, the effectiveness of internal controls, and the level of moral reasoning against the tendencies of employee fraud behavior. While variable compensation satisfaction, organizational justice, law enforcement, information asymmetry, organizational culture, organizational commitment, job positions, and competence does not significantly influence the tendency of employee fraud behavior. In addition, by using the Chow test is known that there are differences beetween the behavior tendencies of fraud on lecturer and staff at the University X. |
| Kata kunci | Fraud Diamond, tendency of fraud |
| Pembimbing 1 | Prof. Dr. Agus Suroso, M.S. |
| Pembimbing 2 | Dr. Siti Maghfiroh, M.Si. Ak. |
| Pembimbing 3 | |
| Tahun | 2016 |
| Jumlah Halaman | 34 |
| Tgl. Entri | 2016-02-23 12:17:07.649185 |