PENGARUH PENCIPTAAN LINGKUNGAN BUDAYA JUJUR TERHADAP KECENDERUNGAN KECURANGAN (Studi Empiris pada Perusahaan BUMN di Kota Padang)
Abstract: This study aims to
obtain empirical evidence about the extent of environmental creation of a culture
of honesty Effect against fraud. This
study classified the causative research. The population in this study is the State Owned Enterprises (SOEs)
in the city
of Padang. Data
was collected by
distributing questionnaires to the
respondents directly concerned. Data processing with 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 fraud
(fraud) as the
dependent variable and
the creation of a culture of honesty environment as independent
variables. The results
of this study
indicate that the
creation of the
cultural environment honestly significant and
negative effect on
cheating with tcount>
ttable ie 5.250
<2.021 (sig.0,000 <0.05) means that H1 is accepted. Based on these results, it is recommended for
all employees of state-owned enterprises to pay more attention
again in the
creation of a
culture of honesty
in the internal
environment of the organization to create an organization
that is free from irregularities practices primarily acts of fraud, so the
realization of the
management of the
organization that is
clean, effective and
efficient. For further research,
if researchers are also using the same questionnaire should expand the research
area and add other variables that also affect fraud (fraud).
Penulis: Rahmat Kurniawan
Kode Jurnal: jpakuntansidd140681
