Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarang
Fraud testing can be evaluated based on several factors, including compensation suitability, organisational culture, anti-fraud awareness, and internal control systems. The primary data was collected through a survey of 146 respondents using a questionnaire given to employees of the People's C...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Sarjanawiyata Tamansiswa Yogyakarta
2025-04-01
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| Series: | Akuntansi Dewantara |
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| Online Access: | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/18116 |
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| author | dwi hayu estrini Tiara Rani Santoso Ahmad Bebin Najmuddin Fransiskus Selamat Putra Zebua |
| author_facet | dwi hayu estrini Tiara Rani Santoso Ahmad Bebin Najmuddin Fransiskus Selamat Putra Zebua |
| author_sort | dwi hayu estrini |
| collection | DOAJ |
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Fraud testing can be evaluated based on several factors, including compensation suitability, organisational culture, anti-fraud awareness, and internal control systems. The primary data was collected through a survey of 146 respondents using a questionnaire given to employees of the People's Credit Bank of Semarang Commissariat. The data was analysed using WarpPLS software. The study found that performance suitability did not significantly affect fraud, while variables related to organisational culture and anti-fraud awareness had a significant impact on fraud. Additionally, testing the internal control system variable as a moderating variable revealed that it was unable to moderate the relationship between anti-fraud awareness and compensation suitability on the tendency to commit fraud. However, the internal control system can moderate the relationship between Organisational Culture and Fraud. This is because employees may face several pressures, opportunities, and rationalisations that can influence their tendency to commit fraud.
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| format | Article |
| id | doaj-art-3d942e9556fa48d3b19f262e7d1c33e8 |
| institution | OA Journals |
| issn | 2550-0376 2549-9637 |
| language | Indonesian |
| publishDate | 2025-04-01 |
| publisher | Universitas Sarjanawiyata Tamansiswa Yogyakarta |
| record_format | Article |
| series | Akuntansi Dewantara |
| spelling | doaj-art-3d942e9556fa48d3b19f262e7d1c33e82025-08-20T02:20:34ZindUniversitas Sarjanawiyata Tamansiswa YogyakartaAkuntansi Dewantara2550-03762549-96372025-04-019110.30738/ad.v9i1.18116Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarangdwi hayu estrini0Tiara Rani Santoso1Ahmad Bebin Najmuddin2Fransiskus Selamat Putra Zebua3Universitas Nasional Karanguri IndonesiaUniversitas Nasional Karangturi IndonesiaUniversitas Nasional Karangturi IndonesiaUniversitas Nasional Karangturi Indonesia Fraud testing can be evaluated based on several factors, including compensation suitability, organisational culture, anti-fraud awareness, and internal control systems. The primary data was collected through a survey of 146 respondents using a questionnaire given to employees of the People's Credit Bank of Semarang Commissariat. The data was analysed using WarpPLS software. The study found that performance suitability did not significantly affect fraud, while variables related to organisational culture and anti-fraud awareness had a significant impact on fraud. Additionally, testing the internal control system variable as a moderating variable revealed that it was unable to moderate the relationship between anti-fraud awareness and compensation suitability on the tendency to commit fraud. However, the internal control system can moderate the relationship between Organisational Culture and Fraud. This is because employees may face several pressures, opportunities, and rationalisations that can influence their tendency to commit fraud. https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/18116Suitability of compensation Organizational CharacteristicsAnti Fraud AwarnesInternal ControlFraud |
| spellingShingle | dwi hayu estrini Tiara Rani Santoso Ahmad Bebin Najmuddin Fransiskus Selamat Putra Zebua Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarang Akuntansi Dewantara Suitability of compensation Organizational Characteristics Anti Fraud Awarnes Internal Control Fraud |
| title | Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarang |
| title_full | Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarang |
| title_fullStr | Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarang |
| title_full_unstemmed | Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarang |
| title_short | Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarang |
| title_sort | determinan kecenderungan fraud pada bpr sewilayah kota semarang |
| topic | Suitability of compensation Organizational Characteristics Anti Fraud Awarnes Internal Control Fraud |
| url | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/18116 |
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