Fraud At College In Indonesia: Factors Affecting It

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Reschiwati, Wiwik Pratiwi, Ida Musdafia Ibrahim


Research That Looks At The Factors That Influence Fraud Is Mostly Done At Institutions Outside The University. For This Reason, This Research Is A New Idea That Will Analyze Fraud In Universities In Indonesia. The Factors That Influence Fraud In This Study Are Internal Control, Organizational Commitment And Good University Governance. Good University Governance Variable In This Study As A Moderator Variable. The Population Is Universities Located In The City Of Jakarta, Indonesia. Sample Selection Using Purposive Sampling Method. Based On The Criteria That Have Been Set, The Sample Colleges That Were Sampled Were 42 Universities In The Form Of Universities. Respondents Are University Leaders Consisting Of The Chair, Deputy Chair For Academic Affairs And Deputy Chair For Finance. The Data Processing Method Uses Structural Equation Modeling (Sem). From The Results Of Data Processing, It Is Concluded That Either Partially Or Simultaneously Internal Control Variables, Organizational Commitment, Good University Governance Have A Significant Effect On Fraud. The Variable Of Good University Governance Is Proven To Be A Variable That Moderates The Influence Of Internal Control And Organizational Commitment To Fraud. This Reflects That When Internal Control Can Be Implemented Properly, Supported By A Strong Commitment From The Leadership And Strengthened By Good Governance, It Is Hoped That Fraud Will Not Occur.

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