Title: The Effect of Effectiveness of Internal Control System, Leadership Style, Conformity Compensation, Culture and Ethical Organization, Organizational Commitment and Law Enforcement on Fraud in Regional Level Work Units of Pidie Jaya

Authors:  Nani Indriani1, Fazli Syam BZ2, Syukriy Abdullah3

 DOI : http://dx.doi.org/10.18535/afmj/v3i1.02

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About The Authors  

1Master of Accounting, Syiah Kuala University

2.3Economic and Business Faculty, Syiah Kuala University

         

Abstract

This study aims to examine the effect of the effectiveness of internal control system, leadership style, conformity compensation, culture and ethnical organization, organizational commitment and law enforcement on fraud in the regional level work units of Pidie Jaya either simultaneously or partial. The unit of analysis of this research is the entire SKPD of Pidie Jaya, that is 34 SKPK. The respondents are PA (Budget Users), PPTK (Executive Officer of Technical Activities) and Expense Treasurer. The source data used is primary data through questionnaires that are delivered directly. The data analysis method used is multiple linear regression analysis. The results show that the effectiveness of the internal control system, leadership style, conformity compensation, culture and ethnical organization, organizational commitment and law enforcement on fraud is either simultaneous or partial on SKPD of Pidie Jaya. Thus, all the results of this study support the hypothesis.

        

            DOI ETJ : 10.31142/etj

      DOI AFMJ : 10.31142/afmj

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