PENGARUH BUDAYA NASIONAL TERHADAP RISIKO FRAUD (Studi Empiris pada 81 Negara)

AMALIA , Nia and SRI , Handayani (2019) PENGARUH BUDAYA NASIONAL TERHADAP RISIKO FRAUD (Studi Empiris pada 81 Negara). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to obtain empirical evidence about the influence of national culture on fraud risk. The lack of literature that discusses fraud risk makes researchers interested in researching the relevance of national culture to understanding the risk of fraud so that it can help reduce fraud. Six dimensions of Hofstede's national culture were used in this study. As well, the Corruption Perception Index is proxied to measure fraud risk.The population in this study are countries in the world registered with the Corruption Perceptions Index 2018 by the Transparency International organization. The sample selection used a purposive sampling method and selected 81 sample countries. Multiple linear regression analysis was used as an analytical tool in this study.The results of the analysis of this study reveal that the dimension of power distance has a positive and significant effect on the risk of fraud. The dimensions of individualism, longterm orientation and indulgence negatively and significantly affect the risk of fraud. On the other hand the dimensions of uncertainty avoidance and masculinity have a positive but not significant effect on risk to the risk of fraud.

Item Type:Thesis (Undergraduate)
Additional Information:power distance, uncertainty avoidance, individualism, masculinity, long-term orientation, indulgence, fraud risk.
Uncontrolled Keywords:power distance, uncertainty avoidance, individualism, masculinity, long-term orientation, indulgence, fraud risk.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:76298
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Sep 2019 09:51
Last Modified:18 Sep 2019 09:51

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