Pengaruh Pengendalian Internal, Komitmen Organisasi, Etika, Moralitas dan Kompetensi Aparatur terhadap Pencegahan Kecurangan (Fraud) di Kabupaten Tapanuli Tengah

Abstract

This study aims to find out and prove whether internal control, organizational commitment, ethics, morality and apparatus competence have a significant effect partially or simultaneously on the prevention of fraud in the district of Central Tapanuli.The population in this study were 20 sub-district offices of Central Tapanuli where each sub-district office consisted of 3 research objects, namely the sub-district head, sub-district secretary (Sekcam) and one section head (KASI) / sub-section head (KASUBAG) in the sub-district office so that a total of 60 people. To obtain data in the preparation of this thesis, the authors used documentation and questionnaire study instruments (questionnaires). This figure shows that it is 24,1%. employee performance (the dependent variable) can be explained by the factor variables division of labor and employee authority. The remaining 75,9% is influenced by other factors not explained in this study.