Variabel – Variabel Penentu Terjadinya Kecurangan ( Froud ) ( Studi Pada Dinas Pekerjaaan Umum Dan Penataan Ruang Kota Malang )

Abstract

Cheating or fraud are unlawful acts committed
intentionally for a particular purpose (manipulation or
misrepresentation of another party) done by persons from within
or outside the organization for personal or group gain directly
or indirectly other parties. Many of the fraud determinants,
including internal control systems, information asymmetry, law
enforcement, organizational commitment.In this regard, the
purpose of this study is to analyze which of the variables XI
internal control system, information asymmetry X2, X3 law
enforcement, and organizational commitment X4, as a
determinant of fraud on the Department of Public Works and
Spatial Planning (DPU & PR) ) Malang city This research was
conducted in the Office of DPU & PR Malang. A sample of 102
Civil Servants was taken randomly. Data were collected through
questionnaires given directly to respondents. Analysis technique
using factor analysis. Prior to the analysis, first tested the
validity and reliability. The result of this research proves that
the determinant of fraud occurrence in Public Works and
Spatial Planning (DPU & PR) Malang City is, first there is
information asymmetry (existence of unbalanced information)
between party of DPU & PR with stakeholders. Where the DPU
& PR have more and better information about the activities it
does than the stakeholders. The main indicator as a determinant
of the variable asymmetry of information is that "only the
internal agency that knows all the information related to the
transaction financial statements". Secondly, there is inconsistent
law enforcement in the handling of regulatory violations. The
main indicator as a determinant of law enforcement variables is
that "in DPU & PR, officials are inconsistent in handling
regulatory violations".
Keywords: internal control system, information asymmetry, law
enforcement, organizational commitment, cheating