Faktor Determinan Pemicu Korupsi di Sektor Pemerintahan (Studi pada Pegawai Negeri Sipil di Jakarta)
Abstract
Mutual funds performance is one of the most important method to measure the capability of Mutual funds, this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.
References
Zulkarnain, Ri. (2013). Analisis Faktor Yang Mempengaruhi Terjadinya Fraud Pada Dinas Kota Surakarta. Jurnal Analisis Akuntansi, AAJ 1(3). Semarang: Universitas Negeri Semarang.
Kassem & Higson. (2012). The New Fraud Triangle Model. Journal of Emerging Trend in Economics and Sciences, 3(3): 191-195. Inggris: Loughborough University.
Sulistiyowati. (2007). Pengaruh Kepuasan Gaji dan Kultur Organisasi Terhadap Persepsi Aparatur Pemerintah Daerah Tentang Tindak Korupsi. Yogyakarta: Universitas Sanata Dharma Yogyakarta.
Arens, et al. (2006). Auditing dan Jasa Assurance. Jilid 1. Jakarta: Erlangga.
Robbins & Timothy. (2008). Perilaku Organisasi. Jilid 1. Jakarta: Salemba Empat.
_______________ . (2008). Perilaku Organisasi Jilid 2. Jakarta: Salemba Empat.
Wahyudi & Sopanah. (2009). Analisis Faktor-faktor yang Mempengaruhi Korupsi Anggaran Pendapatan Belanja Daerah (APBD) di Malang Raya. Malang.Gresik: Universitas Muhammadiyah Gresik.
Fauwzi. (2011). Analisis Pengaruh Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Moralitas Manajemen Terhadap Perilaku Tidak Etis dan Kecenderungan Kecurangan Akuntansi. Semarang.
Sekaran, Uma. (2009). Metodologi Penelitian untuk Bisnis. Buku 1, Edisi 4. Jakarta: Salemba Empat.
Kusumastuti. (2012). Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi dengan Perilaku Tidak Etis Sebagai Variabel Intervening. Semarang: Universitas Diponegoro.
Rahmawati. (2012). Analisis Pengaruh Faktor Internal dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Analisis Akuntansi, AAJ 1(1). Semarang. Universitas Diponegoro.
Pristiyanti. (2012). Persepsi Pegawai Instansi Pemerintahan Mengenai Faktor-faktor yang Mempengaruhi Fraud di Sektor Pemerintahan. Semarang: Universitas Negeri Semarang.
Ghozali, Imam. (2007).Aplikasi Analisis Multivariate dengan Program SPSS.Badan Penerbit Universitas Diponegoro. Semarang.
Merdeka. (2012). Data PPATK, Korupsi Paling Tinggi di Jakarta. http://www.merdeka.com/peristiwa/data-ppatk-korupsi-paling-tinggi-di-jakarta.html, (diakses 24 April 2013).
Republika. (2013). ICW: Dinas Pendidikan Institusi Terkorup. http://www.republika.co.id/berita/nasional/umum/13/01/02/mfzug8-icw-dinas-pendidikan-institusi-terkorup, (diakses 24 April 2013).
Naviansyah. (2011). Modul Internal Audit. Fakultas Ekonomi. Universitas Trisakti. Jakarta.
Sarwono dan Budiyono. (2012). Statistik Terapan, Aplikasi Untuk Riset Skripsi, Tesis dan Disertasi, Menggunakan SPSS, AMOS, dan Excel. Jakarta: Alex Media Komputindo.
Darsono. (2001). Korupsi sebagai Kompensasi Underpayment: Suatu Tinjauan Teori Equity. Jurnal Bisnis dan Akuntansi. Vol. 3, No.2: Agustus hal 447-487.
Hasibuan, S.P Malayu. (2005). Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara.
www.ti.or.id
www.acch.kpk.go.id
www.kpk.go.id
www.ppatk.go.id
www.google.com
Copyright (c) 2020 Jurnal Kajian Akuntansi dan Auditing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under
