The Effect of Compensation Suitability, Internal Controls, Organizational Culture And Organizational Commitment on Fraud (Case Study: Tebo Regency Local Government Employee)

Authors

  • Umar Dhani University of Jambi
  • Achmad Hizazi University of Jambi
  • Rita Friyani University of Jambi
  • M Nasrullah universitas jambi

DOI:

https://doi.org/10.61688/ajpbs.v5i2.386

Keywords:

compensation conformity, internal control, organizational culture, organizational commitment and fraudulent behavior

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.

Published

2024-12-30

How to Cite

Dhani, U., Hizazi, A., Friyani, R., & Nasrullah, M. (2024). The Effect of Compensation Suitability, Internal Controls, Organizational Culture And Organizational Commitment on Fraud (Case Study: Tebo Regency Local Government Employee). The Asian Journal of Professional & Business Studies, 5(2). https://doi.org/10.61688/ajpbs.v5i2.386

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Section

International Authors

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