What (why) does factor influence fraud tendency in public sector?

The purpose of this study is to prove that internal control, compliance in accounting rules, and unethical behavior are factors that influence fraud tendency. The city that has never been awarded the unqualified since 2013-2018 taken as a sample and used multiple linear regression in the data processing. The results show that internal control, compliance, and unethical behavior have a significant effect on fraud tendency. Internal control and compliance with positive influences in reducing fraud tendency; and unethical behavior with negative impacts. This finding also proves that there is no systematic intention in fraud.

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Determining Factors of Fraud in Local Government

Jurnal Ilmiah Akuntansi dan Keuangan ◽

10.32639/jiak.v11i1.13 ◽

2022 ◽

Vol 11 (1) ◽

pp. 1-8

Author(s):

Sukhemi Sukhemi ◽

Indah Ayu Arum Sari ◽

Inayat Hanum Indriati

Keyword(s):

Local Government ◽

Linear Regression ◽

Multiple Linear Regression ◽

Internal Control ◽

Unethical Behavior ◽

Sampling Method ◽

Control Effectiveness ◽

Determining Factors ◽

Accounting Rules ◽

Independent Variable

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.

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Persepsi Karyawan Mengenai Pengaruh Efektifitas Pengendalian Internal, Ketaatan Aturan Akuntansi Dan Kesesuaian Kompensansi Terhadap Kecurangan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p07 ◽

2019 ◽

Vol 28 (2) ◽

pp. 957

Author(s):

Nurlenni Astuti Marlina ◽

Ahmad Rifa’i ◽

Ni Ketut Surasni

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Internal Control ◽

Internal Controls ◽

Employee Perceptions ◽

The West ◽

Accounting Rules ◽

Independent Variable ◽

Method Analysis

The purpose of the study was to determine employee perceptions regarding the effect of the effectiveness of internal controls, compliance with accounting rules and conformity of compensation to fraudulent tendencies at PT. NTB Syariah Bank in the West Nusa Tenggara region. The dependent variable used in this study is fraudulent tendencies. The independent variable used in this study is the effectiveness of internal controls, compliance with accountingrules and conformity of compensation. This study uses employee respondents who are directly related to banking transactions, especially in the operational part of 50 people randomly selected. Method Analysis of the data used is multiple linear regression. The results of the analysis show the effectiveness of internal controls and suitability of compensation does not affect fraudulent tendencies at PT. NTB Syariah Bank. Whereas compliance with accountingrules has an influence on fraudulent tendencies.Keywords: Fraud, internal control, compliance, compensation.

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PENGARUH KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, PERILAKU TIDAK ETIS, KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v3i1.4913 ◽

2016 ◽

Vol 3 (1) ◽

pp. 23

Author(s):

Ridha Wiranti ◽

Sekar Mayangsari

Keyword(s):

Organizational Commitment ◽

Linear Regression ◽

Random Sampling ◽

Unethical Behavior ◽

Primary Data ◽

Accounting Fraud ◽

Collection Method ◽

Negative Effect ◽

Accounting Rules ◽

Positive Effect

<span class="fontstyle0">This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in Jakarta city. The samples in this research are 85 official servants. The technical sampling of this research uses random sampling. Data of this research obtained from directors and accounting staff. Type of data used are primary data. Data collection method used is survey, using questionnaire. Analysis used multiple linear regression. The results indicated that there is the negative effect among compliance to accounting rules and compliance compensation on towards tendency of accounting fraud, there is the positive effect among unethical behavior towards tendency of accounting fraud, and there is no effect among organizational commitment towards tendency of accounting fraud in BUMN</span>

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DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽

10.35310/accruals.v3i2.57 ◽

2019 ◽

Vol 3 (2) ◽

pp. 259-267

Author(s):

Resshe Serlly Gita ◽

Amir Hidayatulloh

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Tax Amnesty ◽

Convenience Sampling ◽

The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

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Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i02.p09 ◽

2019 ◽

pp. 1063

Author(s):

I Dewa Gede Praditya Chandrayatna ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Internal Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Control Individual ◽

Ethical Culture ◽

Accounting Fraud ◽

Organizational Ethical Culture

This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236 employees of PT. BPD Bali. The number of samples used was 172 employees using the nonprobability sampling method specifically purposive sampling. Data was collected through survey methods with questionnaire instruments. The results of this research questionnaire were measured using a modified Likert scale. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of multiple linear regression analysis, it is shown that internal control, individual morality and organizational ethical culture negatively influence accounting fraud tendencies. The implication of this research theoretically is supporting the theory of fraud triangle and the theory of moral development. Keywords: internal control, individual morality, organizational ethical culture, accounting fraud tendency

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PENGARUH KUALITAS PELAYANAN, CITRA MEREK DAN KEPUASAN PELANGGAN TERHADAP LOYALITAS PELANGGAN LOGISTIK PADA PT. TIKI JALUR NUGRAHA EKAKURIR (JNE) DI KOTA GRESIK

MANAJERIAL ◽

10.30587/manajerial.v4i2.605 ◽

2018 ◽

Vol 4 (2) ◽

pp. 41

Author(s):

RETNO AYU MULFI

Keyword(s):

Linear Regression ◽

Customer Satisfaction ◽

Literature Review ◽

Service Quality ◽

Multiple Linear Regression ◽

Customer Loyalty ◽

Brand Image ◽

Sampling Technique ◽

The City

This study aims to examine the effect of Service Quality, Brand Image and Customer Satisfaction on Logistics Customer Loyalty at PT. Tiki Track Nugraha Ekakurir (JNE) in the City of Gresik. Then a literature review and the preparation of hypotheses were carried out, data were also obtained from questionnaires on 96 Gresik people who had used PT. Tiki Nugraha Ekakurir Line (JNE) using nonprobability sampling technique. Testing is done using multiple linear regression. The results of the analysis show that service quality significantly affects customer loyalty, brand image significantly influences customer loyalty and customer satisfaction significantly influences customer loyalty.

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Pengaruh Promosi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan Grab di Kota Denpasar

Widya Amrita ◽

10.32795/widyaamrita.v1i1.1176 ◽

2021 ◽

Vol 1 (1) ◽

pp. 290-302

Author(s):

Dewa Gede Wahyu Santosa ◽

Ida Ayu Mashyuni

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Customer Satisfaction ◽

Service Quality ◽

Multiple Linear Regression ◽

Test Results ◽

Analysis Technique ◽

Product Service ◽

The City

Customer satisfaction is a feeling of pleasure or satisfaction from customers that arise after using or consuming a product / service. The purpose of this study is to determine how promotion and quality influence Grab customer satisfaction in Denpasar City partially and simultaneously. This research was conducted in the city of Denpasar. The number of samples taken was 100 respondents. Data collection techniques are observation, interviews, documentation, literature and questionnaires. The data analysis technique used is multiple linear regression. The test results show that the effect of promotion and service quality on Grab service satisfaction in Denpasar City is partially and simultaneously significant.

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PENGARUH RELIGIOSITAS, PERILAKU TIDAK ETIS, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI KOTA BANDA ACEH)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i1.15481 ◽

2020 ◽

Vol 5 (1) ◽

pp. 127-136

Author(s):

Zuhra Maulidya ◽

Yulia Fitri

Keyword(s):

Internal Control ◽

Unethical Behavior ◽

Primary Data ◽

Accounting Fraud ◽

Internal Auditors ◽

Islamic Bank ◽

Dependent Variables ◽

Data Source ◽

The City ◽

Banda Aceh

The purpose of this research is to examine the influence of religiosity, unethical behavior, and effectiveness of internal control to tendency of accounting fraud (Empirical Study on Islamic Bank in the city of Banda Aceh). The population of this study were the managers and internal auditors of Islamic bank with the total 33 respondents. The research was conducted by using census method. The data source in this study are primary data obtained from questionnaires to the respondent. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research showed that both partially and simultaneously, religiosity, unethical behavior, and effectiveness of internal control were significantly influential tothe accounting fraud on Islamic bank in the city of Banda Aceh.

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THE EFFECT OF CHARACTER, CAPACITY, CAPITAL, COLLATERAL AND CONDITION OF ECONOMY ON GIVING CREDIT

Jurnal Manajemen dan Bisnis ◽

10.34006/jmbi.v9i1.188 ◽

2020 ◽

Vol 9 (1) ◽

pp. 41-50

Author(s):

Angga Hapsila ◽

Ivalaina Astarina

Keyword(s):

Linear Regression ◽

Social Science ◽

Data Processing ◽

Multiple Linear Regression ◽

Correlation Coefficient ◽

Significant Influence ◽

Primary Data ◽

Moderate Relationship

This research was conducted by the authors at PT Bank Rakyat Indonesia (Persero) Tbk Kerumutan Unit and Tri Mulia Jaya Unit. The research took place for 4 ( four ) months. Conducting this research is to determine the effect of Character, Capacity, Capital, Collateral, and Condition of Economy simultaneously on the Provision of Credit at PT. Bank Rakyat Indonesia (Persero) Tbk Kerumutan Unit and Tri Mulia Jaya Unit. This study uses primary data, the authors conducted data processing using multiple linear regression which processed it using SPSS (statistical package for social science) version 21 to get the output to conclude the results of this study. From the results of the study, it can be concluded that simultaneously there is a significant influence between Character, Capacity, Capital, Collateral, and Condition of Economy on the Provision of Credit. When viewed from the summary model table, then r, which means the correlation coefficient, shows that Character, Capacity, Capital, Collateral, and Condition of Economy have a moderate relationship to the Provision of Credit.

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Pengaruh Religiusitas dan Lokasi Terhadap Keputusan Pembelian Konsumen Pada Rahmat Syariah Swalayan City Walk Padangsidimpuan

Jesya (Jurnal Ekonomi & Ekonomi Syariah) ◽

10.36778/jesya.v3i1.123 ◽

2020 ◽

Vol 3 (1) ◽

pp. 1-15

Author(s):

Muhammad Isa ◽

H. Aswadi Lubis ◽

Ilma Sari Lubis

Keyword(s):

Linear Regression ◽

Data Processing ◽

Multiple Linear Regression ◽

Significant Influence ◽

Quantitative Research ◽

Regression Equation ◽

Regression Technique ◽

Research Use ◽

Purchasing Decisions ◽

Linear Regression Technique

Penelitian ini bertujuan untuk mengetahui pengaruh variabel religiusitas dan lokasi terhadap keputusan pembelian konsumen pada Rahmat Syariah Swalayan City Walk Padangsidimpuan. Penelitian ini dilatarbelakangi oleh jumlah konsumen Rahmat Syariah Swalayan City Walk Padangsidimpuan sampai saat ini belum sesuai dengan harapan. Penelitian ini adalah penelitian kuantitatif dengan teknik regresi linear berganda. Pengumpulan data menggunakan angket yang disebar kepada 69 orang responden. Pengolahan data dilakukan dengan bantuan software SPSS. Dari penelitian yang dilakukan ditemukan bahwa secara simultan variabel religiusitas dan variabel lokasi memiliki pengaruh yang signifikan terhadap keputusan pembelian konsumen pada Rahmat Syariah Swalayan City Walk Padangsidimpuan dengan kontribusi sebesar 92,3%, sedangkan sisanya 7,7% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Persamaan regresi yang diperoleh adalah Keputusan Pembelian= 16,984 + 1,481 Religiusitas + 1,291 Lokasi +e This research aims to know the influence of religiosity and location to consumer purchasing decisions in Rahmat Syariah Swalayan City Walk Padangsidimpuan. The background of this research is total daily customers are still below expectations. This is a quantitative research and use multiple linear regression technique. This research use questionnaires with 69 consumers as samples and data processing with Software SPSS. From this research researcher know that Religiosity and Location have positive and significant influence to Consumer Purchasing Decisions in Rahmat Syariah Swalayan City Walk Padangsidimpuan. The contributes of Religiosity and Location to Consumer Purchasing Decisions are 92,3% and 7,7% explained by others variables. The regression equation is Consumer Purchasing Decisions = 16,984 + 1,481 Religiosity + 1,291 Location +e

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