PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, MORALITAS INDIVIDU, KOMPETENSI PEGAWAI, RELIGIUSITAS, DAN KOLUSI TERHADAP KECENDERUNGAN KECURANGAN PADA SKPD KABUPATEN SLEMAN

Fasyadhira, Almira Ardelia (2024) PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, MORALITAS INDIVIDU, KOMPETENSI PEGAWAI, RELIGIUSITAS, DAN KOLUSI TERHADAP KECENDERUNGAN KECURANGAN PADA SKPD KABUPATEN SLEMAN. Other thesis, UPN Veteran Yogyakarta.

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Abstract

v
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh keefektifan
pengendalian internal, kesesuaian kompensasi, moralitas individu, kompetensi
pegawai, religiusitas dan kolusi terhadap kecenderungan kecurangan pada SKPD
Kabupaten Sleman. Penelitian ini menggunakan Teori Fraud Hexagon milik
Vousinas, (2019) yang dikembangkanya untuk menjawab permasalahan
kecurangan yang semakin berkembang. Penelitian ini menggunakan metode
kuantitatif dengan menggunakan data primer. Sampel yang digunakan dalam
penelitian ini berjumlah 103 responden dengan teknik pengambilan sampel
stratified random sampling. Hasil penelitian membuktikan bahwa keefektifan
pengendalian internal, moralitas individu, religiusitas, dan kolusi mempengaruhi
kecenderungan kecurangan, sementara kesesuaian kompensasi dan kompetensi
pegawai tidak berpengaruh terhadap kecenderungan kecurangan.
Kata Kunci: Kecenderungan Kecurangan, Teori Fraud Hexagon, Keefektifan
Pengendalian Internal, Kesesuaian Kompensasi, Moralitas Individu, Kompetensi
Pegawai, Religiusitas, Kolusi
vi
ABSTRACT
The aim of this research is to determine the influence of the effectiveness of
internal control, suitability of compensation, individual morality, employee
competence, religiosity and collusion on the tendency for fraud in SKPD Sleman
Regency. This research uses Vousinas's (2019) Fraud Hexagon Theory, which he
developed to answer the growing problem of fraud. The research uses quantitative
methods using primary data. The sample used in this research was 103 respondents
using a stratified random sampling technique. The research results prove that the
effectiveness of internal control, individual morality, religiosity, and collusion
influence the tendency to fraud, while the suitability of compensation and employee
competence have no effect on the tendency to fraud.
Keyword: Fraud Tendency, Fraud Hexagon Theory, Effectiveness of Internal
Control, Compensation Suitability, Individual Morality, Employee Competence,
Religiosity, Collusion

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 16 Jul 2024 04:32
Last Modified: 16 Jul 2024 04:32
URI: http://eprints.upnyk.ac.id/id/eprint/40242

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