Pengaruh Keadilan Distributif, Keadilan Prosedural, dan Gaya Kepemimpinan terhadap Fraud
DOI:
https://doi.org/10.23887/jiah.v11i3.36341Keywords:
distributive justice, fraud, leadership style, procedural justice.Abstract
Fraud is an act of fraud committed to obtain personal gain by harming other parties. Fraud often occurs in both government and private institutions. This study aims to determine how the influence of distributive justice, procedural justice, and leadership style on fraud. In this study, the researcher used the research method of distributing questionnaires with saturated sampling technique. The study was conducted on all civil servants and non-civil servants at the BKPSDM Office of Buleleng Regency with a total sample of 100 respondents. The results of this study indicate that distributive justice, procedural justice, and leadership style have a negative effect on fraud. This means that the better the conditions of procedural justice, distributive justice, and the applied leadership style will suppress the occurrence of fraud in the company or organization
References
Andayani, Y., & Sari, V. F. (2019). Pengaruh Daya Saing, Gender, Fraud Diamond terhadap Perilaku Kecurangan Akademik Mahasiswa (Studi Kasus pada Mahasiswa S1 Akuntansi Universitas Negeri Padang). JEA Jurnal Eksplorasi Akuntansi, 1(3), 1458–1471. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/12
Ganto, J. (2019). Keadilan Distributif dan Keadilan Prosedural serta Pengaruhnya terhadap Kepuasan Kerja. Jurnal Administrasi Pendidikan, 26(1), 156–164. http://ejournal.upi.edu/index.php/JAPSPs
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program BM SPSS 23 (8th, Cetakan ke VIII ed.). Universitas Diponegoro.
Najahningrum, A. F. (2013). Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan (Fraud): Persepsi Pegawai Dinas Provinsi DIY. Accounting Analysis Journal, 2(3), 259–267. http://journal.unnes.ac.id/sju/index.php/aaj
Oktavia, D., Astuti, T. P., & Harjito, Y. (2020). Faktor-Faktor yang Mempengaruhi Kecurangan di Pemerintah Kabupaten Klaten. Accounting Global Journal, 4(1), 17–35. https://jurnal.umk.ac.id/index.php/AccGlobal/article/view/4592/2079
Panggabean, J. (2016). Analisis Faktor-Faktor yang Mempengaruhi Fraud di Lingkungan Instansi Pemerintah Kabupaten Karo.
Ristianingsih, I. (2017). Telaah Konsep Fraud Diamond Theory dalam Mendeteksi Perilaku Fraud di Perguruan Tinggi. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis , 128–139.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Cetakan Ke-26). Alfabeta.
Wulandari, R., & Suryandari, D. (2016). Faktor-Faktor yang Mempengaruhi Fraud pada Satuan Kerja Pemerintah Daerah Kabupaten Temanggung. Accounting Analysis Journal, 5(2), 76–85. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/14363