Anteseden Karakteristik Pengelola Keuangan Daerah Terhadap Kecenderungan Perilaku Fraud Dengan Asimetri Informasi dan Komitmen Organisasi sebagai sebagai Moderasi

(Studi Pada Pegawai Pemerintah Kota Sukabumi)

Abstract

This research was conducted to find out how much influence Effectiveness of Control, Compensation Compliance, Organizational Ethical Culture, Competence, Information Asymmetry and Organizational Commitment to the tendency of fraud behavior with moderation variable Information asymmetry and Organizational Commitment to SKPD employees of Sukabmi City. The analytical method used is the analysis of Structural Equation Modeling (SEM) and by using the programPartial Least Square WarpPLS 6.0. Respondents in this study are the financial and accounting department of SKPD Sukabumi. The results of this study show that the Organizational Commitment has significant negatife influence on the tendency of fraud behavior as well as the commitment of the organization that strengthens the influence of Compensation Compliance to the Fraud Behavior Trend. The results of this study are expected to have a contribution and provide motivation to employees to have high organizational commitment so that employees will more easily understand the vision, mission and goals of the organization, so it will minimize the possibility of irregularities in the organization