The effect of compensation suitability, internal controls, organizational culture, and organizational commitment on fraud (Case study: Tebo Regency local government employee)

Abstract

The purpose of this study is to analyze the influence of compensation suitability, internal control, organizational culture and organizational commitment on the tendency of fraud in Tebo Regency government employees. The research method used is a quantitative descriptive analysis method with multiple linear regression, a population of 15 regional organizations that have a sample of 60 respondents. Based on the results of the study, it is shown that simultaneously, namely the suitability of compensation, internal control, organizational culture and organizational commitment together have a significant effect on the tendency of fraud in Tebo Regency government employees. It partially shows that the suitability of compensation has a negative effect on the tendency of fraud in Tebo Regency government employees. Internal control has a negative effect on the tendency of fraud in Tebo Regency government employees. Organizational commitment has a negative effect on the tendency of fraud in Tebo Regency government employees. Meanwhile, organizational culture does not have a negative effect on the tendency of fraud in Tebo Regency government employees.