Analysis of Factors Affecting the Tendency of Employees’ Act of Committing Fraud in Companies  (Case Study at the W-Four Unipesoal Supermarket, Lda)

Leoniza C. Ximenes; Roekhudin; Augusto da Conceição Soares

doi:10.56982/dream.v2i02.73

Authors

Leoniza C. Ximenes Institute of Business (IOB), Dili, Timor-Leste
Roekhudin Brawijaya University, Malang, Indonesia
Augusto da Conceição Soares Institute of Business (IOB), Dili, Timor -Leste

DOI:

https://doi.org/10.56982/dream.v2i02.73

Keywords:

Internal Control, Appropriateness of Compensation, Enforcement of Regulations, Organizational Culture, Tendency Committing Fraud

Abstract

This study aims to analyze the influence of the effectiveness of internal control, the effect of suitability of compensation and the effect of enforcement of regulations and analyze the influence of organizational culture on the tendency of committing fraud. The population of this study were all staff and employees of W – Four Supermarket, Lda, with the total of 180 people and a sample which compose of 65 people. The data collection method used was a questionnaire. Data analysis techniques using SPSS. The results showed that internal control had a positive and significant effect on the tendency of committing fraud, the appropriateness of compensation had a positive and significant effect on the tendency of committing fraud, enforcement of regulations had no effect on the tendency of committing fraud, and organizational culture had no effect on the tendency of committing fraud.

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