Pengaruh Lingkungan Strategis, Budaya Organisasi, Dan Perencanaan Strategis Terhadap Kinerja Pemerintah Kota Padang

Abstract

This study aims to obtain empirical evidence about the extent of ( 1 ) Influence of the internal control system , and ( 2 ) The influence of culture on the tendency of cheating honest .

This study classified the causative research . The population in this study is the State Owned Enterprises ( SOEs ) in the city of Padang . The data was collected by distributing questionnaires to the respondents directly concerned . Processing the data using SPSS version 18.0 for windows . This study uses total sampling technique as many as 35 companies of State Owned Enterprises ( SOEs ) . The analytical method used is multiple regression analysis with propensity fraud ( fraud ) as the dependent variable and the internal control system and honest culture as the independent variable .

The results of this study showed ( 1 ) there is significant and negative internal control system of the tendency of cheating with tcount > ttable ie 4.784 < 2.021 ( sig.0 , 000 < 0.05 ) means that H1 is accepted . ( 2 ) the existence of a significant and negative effect on the tendency of cheating honest culture with values ​​of t > t table is 3.467 > 2.021 ( sig.0 , 003 < 0.05 ) means that H2 is accepted .

Based on these results, it is recommended to all employees of SOEs to continue further improved the quality and independence in performing tasks in order to promote the establishment of a clean performance deviations practices primarily act of fraud , so the realization of organizational management of clean , effective and efficient . For further research , if researchers are also using the same questionnaire should multiply the number of samples and adding other variables that influence the propensity of fraud ( fraud )