FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD PADA INSTANSI PEMERINTAHAN DI KOTA PALEMBANG

This research aims to identify and analyze the effect of internal control, compensation and organizational culture to the level trends of fraud in the City of Palembang. Primary data were collected using a survey of civil servants (PNS) that work on the financial section in seventeen Units (SKPD) Palembang Government. The sampling technique used is purposive sampling. Data analysis in this study using multiple linear regression analysis. The results of this research indicate that the internal control partially positive, compensation partially negative and organizational culture partially positive impact on the trend of fraud in the City of Palembang, compensation. Values obtained from this research Adjusted R Square of 0.180, this figure shows that the trend of fraud in Palembang Government influenced by internal control, compensation and organizational culture amounted to 18%, while 82% is influenced by other factors outside the three independent variables in this research.

Keywords: Internal Control, Compensation, Organizational Culture and Fraud.