?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+TERJADINYA+FRAUD+PADA+SEKTOR+PEMERINTAHAN+KOTA+METRO%3A+PERSEPSI+PEGAWAI+PEMERINTAH&rft.creator=RINDA+ELSIA%2C+1211031128&rft.subject=HB+Economic+Theory&rft.description=Tindakan+korupsi+pada+pemerintahan+yang+menjadi+bagian+dari+fraud+dalam+akuntansi%2Csaat+ini+kondisinya+sangat+memprihatinkan.+Pada+pemerintah+Kota+Metro%2C+korupsi+terjadi+pada+sektor+pendidikan+seperti+pembangunan+sekolah+dan+bantuan+operasional+sekolah%2C+sektor+perdagangan+bahkan+merambah+hingga+sektor+kesehatan.%0D%0AWolfe+dan+Hermanson+(2004)+dalam+teorinya+Fraud+Diamond+menyebutkan+faktor-faktor+penyebab+terjadinya+fraudterdiri+dari%3A+pressure%2C+opportunity%2C+rationalization%2C+dan+capability.+Mengacu+pada+teori+tersebut+peneliti+memproksikan+kedalam+4+variabel+yaitu+kesesuaian+kompensasi%2C+perilaku+tidak+etis%2C+asimetri+informasi+dan+penegakan+hukum+Penelitian+dilakukan+melalui+metode+purposive+sampling+pada+pegawai+dan+pejabat+yang+bekerja+pada+sektor+pemerintahan+bagian+pengelola+keuangan+daerah+(PA%2FKPA%2C+PPK%2C+PPTK%2C+Bendahara+Pengeluaran%2F+Bendahara+Pengeluaran+Pembantu)+dengan+mendistribusikan+kuesioner+pada+29+SKPD+yang+ada+di+Kota+Metro.+Dari+232+kuesioner+yang+didistribusikan+sebanyak+210+kuesioner+yang+dikembalikan+dan+dapat+diolah+sebanyak+199+kuesioner.+Analisa+data+yang+digunakan+adalah+SPSS+(Statistical+Package+for+the+Social+Sciences.+Hasil+penelitian+menunjukkan+bahwa+keempat+variabel+yang+diuji+semua+berpengaruh+signifikan+dengan+hasil+positif+dan+negatif+terhadap+terjadinya+fraud.+Hasil+tersebut+membuktikan+bahwa+faktor-faktor+penyebab+fraud+dalam+Fraud+Diamond+Theory+(Wolfe+dan+Hermanson%2C+2004)+terbukti+menjadi+penyebab+fraud+di+Pemerintah+Daerah+KotaMetro.+%0D%0ABerdasarkan+hasil+penelitian+ini%2Cpeneliti+menyarankan+kepada+Pemerintah+Daerah+Kota+Metro+untuk+mengkaji+kembali+besaran+tunjangan+dan+tambahan+penghasilan+pegawai%2C+melakukan+fraud+risk+assessment+secara+berkala%2C+pejabat+juga+diharapkan+dapat+memberikan+contoh+keteladanan+yang+baik+kepada+bawahannya%2C+serta+mensyaratkan+pegawai+yang+akan+menduduki+jabatan+dalam+struktur+pemerintahan+memiliki+sertifikat+pelatihan+dan+pendidikan+anti+korupsi.+Saran+yang+diberikan+untuk+penelitian+selanjutnya+adalah+melakukan+penelitian+dengan+mengklasifikasikan+kelompok+jabatan+dalam+distribusi+dan+pengolahan+data+kuesioner+juga+menambah+variabel+lain+yang+berpengaruh+lebih+kuat+sehingga+hasil+yang+didapat+dapat+menggambarkan+hasil+yang+maksimal.%0D%0AKata+kunci%3Akesesuaian+kompensasi%2C+perilaku+tidak+etis%2C+asimetri+informasi%2C+penegakan+hukum+keuangan%2C+fraud.%0D%0AANALYSIS+OF+FACTORS+AFFECTING+THE+FREEDOM+OF+FRAUD+IN+THE+METRO+CITY+GOVERNMENT+SECTOR%3A+PERCEPTION+OF+GOVERNMENT+EMPLOYEES%0D%0A%0D%0AActs+of+corruption+in+government+that+became+part+of+fraud+in+accounting%2C+the+current+condition+is+very+apprehensive.+In+the+Metro+City+government%2C+corruption+occurs+in+the+education+sector+such+as+school+construction+and+school+operational+assistance%2C+the+trade+sector+even+penetrated+to+the+health+sector.%0D%0A%0D%0AWolfe+and+Hermanson+(2004)+in+his+theory+Fraud+Diamond+mentions+the+factors+that+cause+the+fraudterdiri+of%3A+pressure%2C+opportunity%2C+rationalization%2C+and+capability.+Referring+to+the+theory%2C+the+researcher+proxies+into+4+variables%2C+namely+compensation+suitability%2C+unethical+behavior%2C+information+asymmetry+and+law+enforcement.+The+research+is+done+by+purposive+sampling+method+on+employees+and+officials+working+in+government+sector+of+regional+finance+management+(PA+%2F+KPA%2C+PPK%2C+PPTK%2C+Treasurer+Expenditures+%2F+Treasurer+Spending+Maid)+by+distributing+questionnaires+on+29+SKPD+existing+in+Metro+City.+Of+the+232+questionnaires+distributed+were+210+returned+questionnaires+and+can+be+processed+as+many+as+199+questionnaires.+The+data+analysis+used+is+SPSS+(Statistical+Package+for+the+Social+Sciences).+The+results+showed+that+all+four+tested+variables+had+significant+effect+with+positive+and+negative+results+on+the+occurrence+of+fraud.+These+results+prove+that+the+factors+causing+fraud+in+the+Fraud+Diamond+Theory+(Wolfe+and+Hermanson%2C+2004)+proved+to+be+the+cause+of+fraud+in+the+Regional+Government+of+Metro+City.%0D%0A%0D%0ABased+on+the+results+of+this+study%2C+the+researcher+suggests+to+City+Government+of+Metro+City+to+review+the+amount+of+allowance+and+additional+employee+income%2C+conduct+periodic+fraud+risk+assessment%2C+officer+also+expected+to+give+exemplary+example+to+its+subordinate%2C+and+require+employee+who+will+occupy+position+in+structure+the+government+has+anti-corruption+training+and+education+certificates.+Suggestions+given+for+further+research+is+to+conduct+research+by+classifying+the+group+of+positions+in+the+distribution+and+processing+of+questionnaires+data+also+add+other+variables+that+influence+stronger+so+that+the+results+obtained+can+describe+the+maximum+results.%0D%0A%0D%0AKeywords%3A+compensation+suitability%2C+unethical+behavior%2C+information+asymmetry%2C+financial+law+enforcement%2C+fraud.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-07-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32481%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32481%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32481%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++RINDA+ELSIA%2C+1211031128++(2018)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+TERJADINYA+FRAUD+PADA+SEKTOR+PEMERINTAHAN+KOTA+METRO%3A+PERSEPSI+PEGAWAI+PEMERINTAH.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F32481%2F