ANALISIS FAKTOR-FAKTOR TERJADINYA FRAUD DI PEMERINTAHAN DKI JAKARTA

MAGDALENA. Analysis Of Factors Affecting Fraud In DKI Jakarta Government. Faculty of Economic, State University Of Jakarta, 2017. This research aimed to get empirical evidence about the impact of suitable compensation, organizational justice, internal control system effectivity, law enforcement, unethical behavior, and organization’s commitment on fraud in DKI Jakarta Government. This research used primary data and the amount of sample are 80 respondents. The analytical methods used are descriptive analysis, analysis of classic assumption and multiple linear regression analysis with level of significance is 5%. Hypothesis testing is using regression partial test (t-Test) and the coefficient of determination test (R²). This result is suitable compensation, organizational justice, internal control system effectivity, law enforcement, and organization’s commitment had a negative significant affect on fraud in DKI Jakarta Government, while change of unethical behavior had a positif significant affect on fraud in DKI Jakarta Government. This research is only conducted on the financial accounting employees who work in 15 departments of DKI Jakarta Government. Future research may add more samples or use other variables such as organizational ethic culture, information asymmetry, leadership style, work environment, or moral individual. Keywords : Fraud, Suitable Compensation, Organizational Justice, Internal Control System Effectivity, Law Enforcement, Unethical Behavior, and Organization’s Commitment