PENGARUH TEKANAN, KESEMPATAN, KOMPETENSI, RASIONALISASI, AROGANSI, DAN KOLUSI TERHADAP KECURANGAN PENGADAAN BARANG DAN JASA DENGAN BUDAYA ETIS ORGANISASI SEBAGAI VARIABEL MODERASI(STUDI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN MUARA ENIM)

MAHARANI, ADINDA PUTRI SETYA and Ferina, Ika Sasti (2024) PENGARUH TEKANAN, KESEMPATAN, KOMPETENSI, RASIONALISASI, AROGANSI, DAN KOLUSI TERHADAP KECURANGAN PENGADAAN BARANG DAN JASA DENGAN BUDAYA ETIS ORGANISASI SEBAGAI VARIABEL MODERASI(STUDI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN MUARA ENIM). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test and analyze the Effect of Pressure, Opportunity, Competence, Rationalization, Arrogance, and Collusion on Fraudulent Procurement of Goods and Services with Organisational Ethical Culture as a Moderating Variable (Study at Muara Enim Regency Regional Apparatus Organization). This study uses primary data with data collection techniques in the form of a questionnaire. Based on the results of the questionnaire, the number of respondents who can be analyzed is 102 respondents consisting of Commitment Making Officers (PPK) and Technical Implementation Officers of Activities (PPTK). This research applies a quantitative approach with data analysis techniques through Structural Equation Model-Partial Least Square (SEM-PLS) using the SmartPLS 4.1.0.0 application. The results showed that pressure, rationalization, arrogance, and collusion had a positive and significant effect on the fraudulent procurement of goods and services. Still, opportunity and competence did not affect fraudulent procurement of goods and services. Organizational ethical culture can weaken the influence of competence, rationalization, and arrogance on fraudulent procurement of goods and services. Still, organizational ethical culture is unable to weaken the influence of opportunity and collusion on fraudulent procurement of goods and services.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tekanan, Kesempatan, Kompetensi, Rasionalisasi, Arogansi, Kolusi, Budaya Etis Organisasi, Kecurangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adinda Putri Setya Maharani
Date Deposited:	19 Jul 2024 06:43
Last Modified:	19 Jul 2024 06:43
URI:	http://repository.unsri.ac.id/id/eprint/151817

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