Pengaruh Keadilan Organisasi Dan Sistem Pengendalian Intern Terhadap Kecurangan (Studi Empiris Pada Kantor Cabang Utama Bank Pemerintah Di Kota Padang)

Abstract

Research was aimed to examine: 1) the effect of organizational justice on fraud, and 2) the effect of internal control system on fraud. This type of research that is classified as causative research. The population in this study is branch office of government bank in Padang City. Sample selection by simple random sampling technik. Respondent was calculated used by Slovin formula. The data used in this study in the form of primary data. Data collection techniques with survey techniques by distributing questionnaires to the staff who work in eminent branch office of government bank in Padang City. The method of analysis used was multiple regression analysis.

The research concludes that: 1) organizational justice have significant negative impact on the fraud and 2) internal control system have significant negative impact on the fraud. In this study suggested: 1) For the next researchers who are interested to research the same title should add another variable, because of the model used in this research, it is known that the variables used in this research can explain 22%. 2) For eminent branch office of government bank in Padang City should recommended to increase organizational justice and internal control system in our company to prevent the fraud act. And aplications of internal control system must  accur to all human resources in our company.

Key words : Organizational Justice, Internal Control System, Fraud