Pengaruh Good Self Interest Terhadap Risiko Tindakan Fraud dengan Komitmen Organisasi Sebagai Variabel Mediasi
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Institusion
Politeknik Negeri Bengkalis
Author
Rahayuni, Sri
Subject
562 Akuntansi
Datestamp
2021-08-26 12:09:58
Abstract :
This study aims to determine the effect of good self-interest on the risk of fraud with organizational commitment as a mediating variable in OPD in Bengkalis City. This study uses primary data sources (questionnaires). The population in this study were government employees in the OPD in Bengkalis City with sample of 78 respondents. The results of the questionnaire were tested for validity and reliability. Prerequisite analysis test includes normality test, multicollinearity test, and heteroscedasticity test. The data analysis method used is multiple linear regression analysis, hypothesis testing, T-test and simultaneous test. The results of the hypothesis test show that there is a negative and significant effect between good self-interest and organizational commitment to the risk of fraud in OPD in Bengkalis City, with a T-value for the good self-interest variable of -4.317 and a T-value for the organizational commitment variable of -4,148 which is smaller of the T-table value 1,658 and has a small significance of 0,05. It can be concluded that the higher the good self-interest and organizational commitment, the less likely the risk of fraud in OPD in Bengkalis City will occur. The test results show that the independent variable in this study has an effect of 67.4%.
This study aims to determine the effect of good self-interest on the risk of fraud with organizational commitment as a mediating variable in OPD in Bengkalis City. This study uses primary data sources (questionnaires). The population in this study were government employees in the OPD in Bengkalis City with sample of 78 respondents. The results of the questionnaire were tested for validity and reliability. Prerequisite analysis test includes normality test, multicollinearity test, and heteroscedasticity test. The data analysis method used is multiple linear regression analysis, hypothesis testing, T-test and simultaneous test. The results of the hypothesis test show that there is a negative and significant effect between good self-interest and organizational commitment to the risk of fraud in OPD in Bengkalis City, with a T-value for the good self-interest variable of -4.317 and a T-value for the organizational commitment variable of -4,148 which is smaller of the T-table value 1,658 and has a small significance of 0,05. It can be concluded that the higher the good self-interest and organizational commitment, the less likely the risk of fraud in OPD in Bengkalis City will occur. The test results show that the independent variable in this study has an effect of 67.4%.
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