This research aims to examine and analyze the factors that influence fraud in the management of village funds from the perspective of hexagon theory in the Rokan Hulu Regency in Riau Province. The population in this study were all village officials in Rokan Hulu Regency, Riau Province. This study uses a probability sampling method with a simple random sampling technique. The research hypothesis testing was carried out with a Partial Least Square (PLS) based Structural Equation Model (SEM) approach. Based on the results of research, only stimulus (obedience pressure), capability (competence), collusion (unethical act), opportunity ( Internal control) affect fraud.Meanwhile, razionalitation (organizational culture) and ego (leadership style) do not affect fraud. This research was only carried out within the scope of the local government of the Rokan Hulu district, so the results of this study were more representative of the situation locally.The results of this study confirm that several factors can cause fraud to occur, and therefore village officials should jointly improve the quality of village fund management.
This research aims to analyze and get empirical evidence about the effect of dimension of culture (Power Distance, Individualism, uncertainty avoidance, masculinity) and religiouity on tax evasion. Population in this study is individual tax payer listed in KPP Pratama Tampan Pekanbaru. Sampling technic is convenience sampling. From 100 questioners distributed, 60 responden participated. The regression analysis results indicate power distance and masculinity affect have positif effect on tax evasion, but higher religiosity has negatif effect on tax evasion. Finding indicate uncertainty avoidance and individualism have not significant effect on tax evasion.
Objective– This study aims to examine and analyze the factors that influence fraud from a pentagon fraud perspective in the Village Government of Kampar Kiri District, Riau Province, Indonesia. The variables used in this study are the suitability of compensation which is a proxy for pressure, the effectiveness of the internal control system is a proxy for opportunity, organizational culture is a proxy for rationalization, competence is a proxy for ability and leadership style is a proxy for arrogance. Design/methodology– The population in this study were all villages in Kampar Kiri District, Riau Province, Indonesia. Respondents in this study were village apparatuses in the Kampar Kiri district. A total 90 respondents participated in this study spread across 19 villages. Data was collected using a questionnaire sent to respondents. Meanwhile Structural Equation Modeling (SEM) analysis with SmartPLS analysis version 3.2.6 was utilized to analyze the data. Results – The results of this study indicate that the suitability of compensation, the effectiveness of the internal control system, organizational culture, competence and leadership style affect the fraud on the village government. Research limitations/Implication – This research was only carried out in the village of Kampar Kiri and only five variables were used as a proxy for the fraud pentagon. This research implies that policies need to be further strengthened to reduce the occurrence of fraud in the village government. Novelty/Originality - This research was conducted in a village government environment in the Kampar Kiri sub-district of Riau Province. The crowd of fraud in the village administration has disrupted public services and community welfare. Previous research has focused more on local government hence research at the village government is interesting and pertinent to study.
This study explores managerial behavioral responses associated with performance measurement system. Design of performance measurement system is investigated financial and non-financial measures related to the four perspectives of Balanced Scorecard (BSCPenelitian ini mengamati respon perilaku manajerial dihubungkan dengan sistem pengukuran kinerja. Desain sistem pengukuran kinerja yang diselidiki adalah pengukuran keuangan dan non keuangan yang berhubungan dengan empat perspektif dari Balanced Scorecard (BSC). Penelitian ini menguji apakah konflik peran dan keadilan prosedural memengaruhi hubungan antara pengukuran kinerja dan kinerja manajerial. Berdasarkan sampel dari 67 manajer pada Bank regional di Kota Pekanbaru, hasil pengujian model struktural menggunakan Partial Least Square menunjukkan bahwa konflik peran memediasi hubungan sistem pengukuran kinerja dengan kinerja manajerial. Namun, penelitian ini tidak dapat membuktikan bahwa keadilan prosedural memediasi hubungan sistem pengukuran kinerja dengan kinerja manajerial. Hasil penelitian ini memiliki implikasi teori dan praktik yang penting.Kata Kunci: sistem pengukuran kinerja, konflik peran, keadilan prosedural, kinerja manajerial LATAR BELAKANGDalam beberapa tahun terakhir, para peneliti telah menyatakan keprihatinan dengan ukuran kinerja tradisional yang berfokus terutama pada kriteria keuangan seperti ROI dan laba (Banker et al. 2000). Hal ini disebabkan ukuran kinerja tradisional memiliki keterbatasan yaitu memiliki fokus yang sempit, bersifat historis, dan dalam banyak kasus tidak lengkap (Chenhall 1997; Ittner dan Larcker 1998). Penelitian mengenai pengukuran kinerja
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