Analisis pengaruh fraud diamond, personal attitude dan effectiveness of internal control terhadap tendensi kecurangan karyawan pada dealer otomotif di wilayah Jombang

INDONESIA:

Kondisi perusahaan otomotif di Indonesia maupun dunia dari tahun ke tahun mengalami perkembangan yang signifikan dilihat dari perkembangan jumlah produksi kendaraan bermotor. Tetapi disamping berkembangnya industri otomotif saat ini terdapat beberapa kasus kecurangan yang dilakukan oleh karyawan dengan menyalahgunakan asset perusahaan. Hal tersebut dapat ditindaklanjuti sejak dini jika pemilik perusahaan mengetahui faktor-faktor yang melatarbelakangi seorang karyawan dapat melakukan perilaku fraud tersebut. Penelitian ini menggunakan indikator fraud diamond, personal attitude dan effectiveness of internal control sebagai variabel bebas guna mengetahui faktor apa saja yang paling berpengaruh terhadap tendensi kecurangan karyawan.

Penelitian ini menggunakan pendekatan kuantitatif deskriptif dimana tujuannya adalah untuk penelitian yang meliputi pengaruh dari fraud diamond, personal attitude dan effectiveness of internal control terhadap tendensi kecurangan karyawan. Analisis data bertujuan untuk menyederhanakan hasil olahan data, sehingga mudah untuk dibaca dan diinterpretasikan. Data dikumpulkan dengan cara interview (wawancara), dokumentasi dan penyebaran kuesioner.

Hasil penelitian menunjukkan bahwa terdapat pengaruh secara simultan atau bersamaan dari seluruh variabel bebas yaitu fraud diamond, personal attitude dan effectiveness of internal control terhadap tendensi kecurangan karyawan. Sedangkan dalam uji T (parsial), hanya variabel kemampuan yang mempunyai pengaruh signifikan terhadap tendensi kecurangan karyawan pada dealer otomotif di wilayah Jombang.

ENGLISH:

The Condition of automotive companies in Indonesia and the world from year to year had experienced significant development viewed from the growing amount of production of motor vehicles. But in addition to the recent development of the automotive industry, there were several cases of fraud committed by the employees by means of misusing the company assets. This could be followed up early if the business owners knew the factors of why an employee could perform such behavior by using the diamond fraud indicator, the personal attitude and the fraud itself. This study used the indicators of Fraud Diamond, Personal Attitude, and Effectiveness of Internal Control as the independent variables in order to determine which factors had the most effect on the tendency of employees' cheating .

This Research used descriptive quantitative approach where the objective was to research which includes the effect of fraud diamond , personal attitude and effectiveness of internal control to the tendency of employees' cheating. The data analysis was aimed to simplify the result of processed data, making it easy to read and interpret. Data were collected by interview, documentation and questionnaire.

The results of research showed that there was simultaneous influence from all independent variables: diamond fraud, personal attitude and the effectiveness of internal control to the tendency of employees' cheating. While the T test (partial), only the ability variable had significant influence on the tendency of employees' cheating at automotive dealers in the region of Jombang.