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

• Main Author: Safira Azzahra, - (Author)
• Format: Book
• Published: 2022-08-31.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/84736/1/S_PEA_1800535_Tittle.pdf; http://repository.upi.edu/84736/2/S_PEA_1800535_Chapter%201.pdf; http://repository.upi.edu/84736/3/S_PEA_1800535_Chapter%202.pdf; http://repository.upi.edu/84736/4/S_PEA_1800535_Chapter%203.pdf; http://repository.upi.edu/84736/5/S_PEA_1800535_Chapter%204.pdf; http://repository.upi.edu/84736/6/S_PEA_1800535_Chapter%205.pdf; http://repository.upi.edu/84736/7/S_PEA_1800535_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

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