FAKTOR YANG MEMPENGARUHI PERSEPSI PEGAWAI DALAM MELAKUKAN TINDAKAN KORUPSI DENGAN MENGGUNAKAN TEORI FRAUD PENTAGON (Studi Kasus pada Kecamatan di Kota Cimahi)

    Safira Azzahra, - (2022) FAKTOR YANG MEMPENGARUHI PERSEPSI PEGAWAI DALAM MELAKUKAN TINDAKAN KORUPSI DENGAN MENGGUNAKAN TEORI FRAUD PENTAGON (Studi Kasus pada Kecamatan di Kota Cimahi). S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon terhadap tindakan korupsi. Teknik sampling menggunakan purposive sampling dengan menggunakan teknik pengumpulan data berupa kuesioner. Populasi pada penelitian ini adalah pegawai pada kantor Kecamatan di Kota Cimahi dengan jumlah sampel sebanyak 100 orang. Teknik analisis yang digunakan menggunakan analisis jalur dengan alat bantu software Smart PLS 3,2,8. Hasil pengujian hipotesis dari lima elemen fraud pentagon menunjukan bahwa opportunity (peluang) dan rationalization (rasionalisasi) berpengaruh terhadap tindakan korupsi. Sedangkan pressure, arrogance, dan capability tidak berpengaruh terhadap tindakan korupsi.
    Kata Kunci: Pressure, Opportunity, Rationalization, Arrogance, Capability, dan Korupsi

    ABSTRACT
    FACTORS AFFECTING PERCEPTION OF EMPLOYEES IN PERFORMING CORRUPTION USING PENTAGON'S FRAUD THEORY
    (Case Study in Sub-District in Cimahi City)

    Author :
    Safira Azzahra
    1800535

    Supervisor :
    Dr. Arim Nasim, SE., M.Si., Ak., CA

    This study aims to determine the effect of the fraud pentagon on acts of corruption. The sampling technique used purposive sampling by using data collection techniques in the form of a questionnaire. The population in this study were employees at the sub-district office in Cimahi City with a total sample of 100 people. The analysis technique used is path analysis with Smart PLS 3,2.8 software tools. The results of hypothesis testing of the five elements of the fraud pentagon show that opportunity and rationalization have an effect on acts of corruption. Meanwhile, pressure, arrogance, and capability have no effect on acts of corruption.
    Keywords : Pressure, Opportunity, Rationalization, Arrogance, Capability, and Corruption

    Baca Full Text klik disini
    [thumbnail of S_PEA_1800535_Tittle.pdf] Text
    S_PEA_1800535_Tittle.pdf
    Download (469kB)
    [thumbnail of S_PEA_1800535_Chapter 1.pdf] Text
    S_PEA_1800535_Chapter 1.pdf
    Download (309kB)
    [thumbnail of S_PEA_1800535_Chapter 2.pdf] Text
    S_PEA_1800535_Chapter 2.pdf
    Restricted to Staf Perpustakaan
    Download (368kB)
    [thumbnail of S_PEA_1800535_Chapter 3.pdf] Text
    S_PEA_1800535_Chapter 3.pdf
    Download (1MB)
    [thumbnail of S_PEA_1800535_Chapter 4.pdf] Text
    S_PEA_1800535_Chapter 4.pdf
    Restricted to Staf Perpustakaan
    Download (425kB)
    [thumbnail of S_PEA_1800535_Chapter 5.pdf] Text
    S_PEA_1800535_Chapter 5.pdf
    Download (146kB)
    [thumbnail of S_PEA_1800535_Appendix.pdf] Text
    S_PEA_1800535_Appendix.pdf
    Restricted to Staf Perpustakaan
    Download (339kB)
    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: ID SINTA Dosen Pembimbing Rozmita Dewi Yuniarti Rozali : 6147161
    Uncontrolled Keywords: Pressure, Opportunity, Rationalization, Arrogance, Capability, dan Korupsi
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: SAFIRA AZZAHRA
    Date Deposited: 21 Oct 2022 02:13
    Last Modified: 21 Oct 2022 02:13
    URI: http://repository.upi.edu/id/eprint/84736

    Actions (login required)

    View Item View Item