Pengaruh Lingkungan Strategis, Budaya Organisasi, Dan Perencanaan Strategis Terhadap Kinerja Pemerintah Kota Padang
Abstract:This study aims to
obtain empirical evidence about the extent of ( 1 ) Influence of the internal
control system , and ( 2 ) The influence of culture on the tendency of cheating
honest.
This study classified the causative research . The population in this
study is the State Owned Enterprises ( SOEs ) in the city of Padang . The data
was collected by distributing questionnaires to the respondents directly
concerned . Processing the data using SPSS version 18.0 for windows . This
study uses total sampling technique as many as 35 companies of State Owned
Enterprises ( SOEs ) . The analytical method used is multiple regression
analysis with propensity fraud ( fraud ) as the dependent variable and the
internal control system and honest culture as the independent variable.
The results of this study showed ( 1 ) there is significant and negative
internal control system of the tendency of cheating with tcount > ttable ie 4.784
< 2.021 ( sig.0 , 000 < 0.05 ) means that H1 is accepted . ( 2 ) the
existence of a significant and negative effect on the tendency of cheating
honest culture with values of t > t table is 3.467 > 2.021 ( sig.0 ,
003 < 0.05 ) means that H2 is accepted.
Based on these results, it is recommended to all employees of SOEs to
continue further improved the quality and independence in performing tasks in
order to promote the establishment of a clean performance deviations practices
primarily act of fraud , so the realization of organizational management of
clean , effective and efficient . For further research , if researchers are
also using the same questionnaire should multiply the number of samples and
adding other variables that influence the propensity of fraud ( fraud )
Penulis: Alfin Kadri
Kode Jurnal: jpakuntansidd140698
