Abstract
Public trust is the main capital of the banking business in carrying out its function of collecting and distributing public funds. Bank management must make efforts to maintain and maintain this trust in order to gain sympathy from prospective customers, such as obeying existing regulations and not making mistakes that cause irregularities and fraud. Fraud can be carried out by internal or external parties. One of the motivations for someone to commit fraud is a sense of justice. An individual who feels that he is being treated unfairly tends to act against the goals of the organization. In addition, the ineffectiveness of the internal control system allows opportunities to commit fraud that will have a negative impact on the company. This study aims to determine the effect of organizational justice and the role of the internal control system on fraud. Respondents as many as 164 employees of the main branch office of a government bank in the city of Padang were used as samples. The method that will be applied to analyze the data is multiple linear regression analysis with SPSS v.25 program. The results show that organizational justice and the role of the internal control system affect organizational fraud. This research can have implications for organizations to provide behavioral justice for each employee so that employee intentions to commit fraud can be avoided.
Highlights
Kepercayaan masyarakat merupakan modal utama bisnis perbankan dalam menjalankan fungsinya menghimpun dan menyalurkan dana masyarakat
This study aims to determine the effect of organizational justice and the role of the internal control system on fraud
The results show that organizational justice and the role of the internal control system affect organizational fraud
Summary
Penelitian ini tergolong penelitian kausatif yang meneliti hubungan sebab akibat untuk menganalisis pengaruh variabel keadilan organisasi dan peran sistem pengendalian intern terhadap kecurangan (fraud). Variabel penelitian terdiri dari: Keadilan Organisasi - KO (X1); Sistem Pengendalian Intern - SPI (X2); dan Kecurangan - KC (Y). Variabel-variabel yang diukur dalam kuesioner ini mencakup: 1) keadilan organisasi; 2) sistem pengendalian intern; dan 3) kecurangan. Variabel keadilan organisasi diukur melalui tiga indikator, yaitu keadilan distributif, keadilan prosedural dan keadilan interaksional. Untuk variabel sistem pengendalian intern diukur melalui tiga indikator, yaitu SPI melalui sistem, SPI melalui prosedur dan SPI melalui struktur organisasi. Demikian juga dengan variabel kecurangan diukur melalui tiga indikator, yaitu kecurangan laporan keuangan (finansial statement fraud), penyalahgunaan aset (aset misappropriation), dan korupsi (corruption). Ketiga indikator SPI ini dijabarkan kedalam 12 item pernyataan kuesioner.
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