ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD DI SEKTOR PEMERINTAH

Abstract

The purpose of this study is to empirically prove the effect of the suitability of compensation, law enforcement and organizational commitment to fraud in the government sector. This research was conducted at the Binjai City Regional Work Unit (SKPD). This study uses a quantitative associative research type. The data analysis using multiple linear regression analysis. The basis for sampling in this study using purposive sampling with a sample size of 60 employees. The results of this study indicate that the suitability of compensation has a significant positive effect on fraud in the government sector. Law enforcement has a significant positive effect on fraud in the government sector. Organizational commitment has a significant positive effect on fraud in the government sector. Meanwhile, the suitability of compensation.