文章基本信息

标题：An Empirical Study: The Effect of Performance Incentives, Internal Control System, Organizational Culture, on Fraud of Indonesia Government Officer
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作者：Dwi Asih Surjandari ; Irma Martaningtyas
期刊名称：Mediterranean Journal of Social Sciences
电子版ISSN：2039-2117
出版年度：2015
卷号：6
期号：5 S5
页码：71-76
DOI：10.5901/mjss.2015.v6n5s5p71
出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：The aims of this study is to explore the effect the Performance Incentives, the Internal Control System , the Organization's Culture on Fraud in Directorate of X1 Ministry of X, Indonesia Republic Government . The Data collection used questioner, stratified random sampling and Structural Equation Modeling. Two results were opposite with previous studies,:a) the performance insentive did not affect the fraud, because the incentive did not based on performance instead of its level, most of fraud was done by those with below 5 year working period which most responden came from its level.b) internal control system did not affect the fraud, because application of internal control did not confirm with PP number 60, year 2008 as a good guidance and most fraud done because of opportunity presence. The Organizational Culture, only one in line with previous studies had effected the Fraud, because of succed in punishment socialization, officer training, transparance and accountability.
关键词：Performance Insentive;System of Internal Control;Organization’s Culture and Fraud