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Pencegahan Fraud Pada Aparatur Sipil Negara (ASN) Di Kabupaten Bengkalis
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Institusion
Politeknik Negeri Bengkalis
Author
Nurlaili, Nurlaili
Subject
562 Akuntansi 
Datestamp
2021-09-11 12:10:43 
Abstract :
This study aims to determine the effect of the internal control system, competence of personnel, awards (reward) as well as the influence of independent variables simultaneously towards fraud prevention in OPD in town Bengkalis City. This research is a type of quantitative research using primary data sources (questionnaires) . The population in this study was 1,884 civil servants with a total sample of 95 respondents . The results of the questionnaire were tested for the validity of the bag and reliability before collecting research data. The analysis prerequisite test includes the classical assumption test which includes the normality test, multicollinearity test , and heteroscedasticity test. The data analysis method used is multiple linear regression analysis, hypothesis testing, partial test (T test) and Simultaneous test. The results of the hypothesis test show that there is a positive and significant influence between the internal control system, the competence of the apparatus, and the awarding of awards for fraud prevention at OPD in Bengkalis City. This is evidenced in the results of multiple linear regression which has a calculated F value of 39.158 which is greater than F table at a significance level of 5%, namely 2.69 (39.158 > 2.69) and has a significance below 0.05, which is 0.000. Researchers conclude that the better the stem internal control, com p e tension apparatus and reward the less terjadin yes fraud in OPD bengkalis city. This shows that the independent variable in this study has an influence of 52.1% while 47.9% is influenced by other variables. 
Institution Info

Politeknik Negeri Bengkalis