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Amelia Karlina

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Papers by Amelia Karlina

Research paper thumbnail of Implementation of Government Internal Control System and Organizational Commitment’s Impact on Fraud

Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022), 2022

Fraud is a form of unlawful act in that is deliberately carried out by individuals/groups in orde... more Fraud is a form of unlawful act in that is deliberately carried out by individuals/groups in order to get benefits and cause other parties to suffer. One form of fraud is corruption, which harms the state. There are several factors that can influence Fraud actions, including the government's internal control system and organizational commitment. This study aims to determine the influence of the government's internal control system and the organization's commitment to Fraud in the Regional Financial and Asset Management Agency of South Sumatra. This research is a quantitative research that uses primary data as its source. The study method is a survey qualification by distributing questionnaires to 69 respondents of Regional Revenue, Financial Management and Assets Agency of South Sumatra Province employee. The data were analyzed by multiple linear regression using IBM SPSS Statistics 26. The results of the study found that the government's internal control system and organizational commitment had a positive effect on the Fraud.

Research paper thumbnail of Implementation of Government Internal Control System and Organizational Commitment’s Impact on Fraud

Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022), 2022

Fraud is a form of unlawful act in that is deliberately carried out by individuals/groups in orde... more Fraud is a form of unlawful act in that is deliberately carried out by individuals/groups in order to get benefits and cause other parties to suffer. One form of fraud is corruption, which harms the state. There are several factors that can influence Fraud actions, including the government's internal control system and organizational commitment. This study aims to determine the influence of the government's internal control system and the organization's commitment to Fraud in the Regional Financial and Asset Management Agency of South Sumatra. This research is a quantitative research that uses primary data as its source. The study method is a survey qualification by distributing questionnaires to 69 respondents of Regional Revenue, Financial Management and Assets Agency of South Sumatra Province employee. The data were analyzed by multiple linear regression using IBM SPSS Statistics 26. The results of the study found that the government's internal control system and organizational commitment had a positive effect on the Fraud.

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