Faktor-Faktor yang Mempengaruhi Fraud Pemerintah Daerah: Peran Intervening Perilaku Tidak Etis

Abstract

This study aims to analyze the perceptions of employees in government agencies regarding the effect of effectivity of internal control, compensation suitability, information asymmetry and individual morality on fraud with unethical behavior as an intervening variable in Boyolali regional government. The population of this study consisted of 1.862 employees and the research sample was 101 employees of government agencies by using purposive sampling method. The results of this study indicate that the effectiveness of internal control and suitability of compensation has no effect on fraud. Information asymmetry and individual morality have a significant negative effect on fraud. While unethical behavior has a significant positive effect on fraud. Then the effectiveness of internal control and individual morality does not have a significant effect on unethical behavior. Furthermore, the suitability of compensation and information asymmetry has a significant positive effect on unethical behavior. The results of the path analysis show that unethical behavior can mediate the effect of suitability of compensation and information asymmetry on fraud. However, it cannot mediate the effect of effectivity of internal control and individual morality on fraud. This research can be used by public sector management to determine fraud prevention strategies in the government.