Factors Influencing Fraud Behavior In State Civil Apparatus

Abstract

This study aims to examine effect of effectiveness of the internal control system, appropriateness of compensation, and perceived behavioral control on Fraud Behavior. Sample taken  in the State Civil Apparatus (ASN) in the Local Government of Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek) namely the appropriateness of compensation, effectiveness of the internal control system, and perceived behavioral control. The data of this study were obtained from the questionnaire. The research findings show that The more effective the internal control system the smaller the occurrence of fraud behavior in the State Civil Apparatus (ASN) in the Jakarta, Bogor, Depok, Tangerang and Bekasi Local Governments. The more appropriate the compensation, the smaller the occurrence of fraud behavior. Rhis research also showed that the more employees feel many supporting factors for committing fraud and fewer inhibiting factors for committing fraud then employees will has the perception of being easy to commit fraud so that fraud behavior will be higher