{"id":"https://openalex.org/W4240083368","doi":"https://doi.org/10.35838/jrap.2015.002.02.12","title":"Analisis Faktor - Faktor yang Mempengaruhi Terjadinya Fraud","display_name":"Analisis Faktor - Faktor yang Mempengaruhi Terjadinya Fraud","publication_year":2015,"publication_date":"2015-12-07","ids":{"openalex":"https://openalex.org/W4240083368","doi":"https://doi.org/10.35838/jrap.2015.002.02.12"},"language":"en","primary_location":{"id":"doi:10.35838/jrap.2015.002.02.12","doi":"https://doi.org/10.35838/jrap.2015.002.02.12","is_oa":true,"landing_page_url":"https://doi.org/10.35838/jrap.2015.002.02.12","pdf_url":null,"source":{"id":"https://openalex.org/S4210198829","display_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","issn_l":"2339-1545","issn":["2339-1545","2460-2132"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.35838/jrap.2015.002.02.12","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5109653994","display_name":"Asep Agus Handaka Suryana","orcid":"https://orcid.org/0000-0002-5162-8485","observed_orcids":["https://orcid.org/0000-0002-5162-8485"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Asep Suryana","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5085331171","display_name":"Dadang Sadeli","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dadang Sadeli","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":99},"biblio":{"volume":"2","issue":"02","first_page":"127","last_page":"138"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.3086000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.3086000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.3037000000476837,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.23520000278949738,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fraud","display_name":"fraud","score":0.9509999752044678},{"id":"https://openalex.org/keywords/work-environment","display_name":"work environment","score":0.8009999990463257},{"id":"https://openalex.org/keywords/personal-attitudes","display_name":"personal attitudes","score":0.9559999704360962},{"id":"https://openalex.org/keywords/administrative-system","display_name":"administrative system","score":0.824999988079071},{"id":"https://openalex.org/keywords/teachers","display_name":"teachers","score":0.9539999961853027},{"id":"https://openalex.org/keywords/educational-institutions","display_name":"educational institutions","score":0.48500001430511475}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6497609615325928},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.4703757166862488},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.41090378165245056},{"id":"https://openalex.org/C75630572","wikidata":"https://www.wikidata.org/wiki/Q538904","display_name":"Applied psychology","level":1,"score":0.34045693278312683},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.32001474499702454},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.12217041850090027},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.35838/jrap.2015.002.02.12","doi":"https://doi.org/10.35838/jrap.2015.002.02.12","is_oa":true,"landing_page_url":"https://doi.org/10.35838/jrap.2015.002.02.12","pdf_url":null,"source":{"id":"https://openalex.org/S4210198829","display_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","issn_l":"2339-1545","issn":["2339-1545","2460-2132"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","raw_type":"journal-article"},{"id":"doi:10.35838/jrap.v2i02.105","doi":"https://doi.org/10.35838/jrap.v2i02.105","is_oa":true,"landing_page_url":"https://doi.org/10.35838/jrap.v2i02.105","pdf_url":"http://journal.univpancasila.ac.id/index.php/jrap/article/download/105/110","source":{"id":"https://openalex.org/S4210198829","display_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","issn_l":"2339-1545","issn":["2339-1545","2460-2132"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35838/jrap.2015.002.02.12","doi":"https://doi.org/10.35838/jrap.2015.002.02.12","is_oa":true,"landing_page_url":"https://doi.org/10.35838/jrap.2015.002.02.12","pdf_url":null,"source":{"id":"https://openalex.org/S4210198829","display_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","issn_l":"2339-1545","issn":["2339-1545","2460-2132"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"},{"score":0.5385000109672546,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4240083368.pdf","grobid_xml":"https://content.openalex.org/works/W4240083368.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3155139840","https://openalex.org/W2231186914","https://openalex.org/W7035982059","https://openalex.org/W3160918362","https://openalex.org/W1042710902","https://openalex.org/W4383744331","https://openalex.org/W7110597257","https://openalex.org/W7054501496","https://openalex.org/W3094051253","https://openalex.org/W2560915141"],"abstract_inverted_index":{"A":[0,5,107,112],"B":[1,108],"S":[2,109],"T":[3,7,110],"R":[4,111],"C":[6],"Fraud":[8],"can":[9],"happen":[10],"in":[11,15,60],"the":[12,33,36,90],"work":[13,91],"environment":[14,92],"field":[16],"of":[17,21,35],"education.":[18],"The":[19,46,86],"purpose":[20],"this":[22],"study":[23,47],"was":[24,48],"to":[25],"demonstrate":[26],"and":[27,41,58,62,79,98],"explain":[28],"empirically":[29],"that":[30,89],"there":[31],"is":[32,66,103],"influence":[34,96],"working":[37],"environment,":[38],"personal":[39,138,193],"attitude":[40,97,139,194],"administration":[42,100],"system":[43,99],"against":[44,93,101],"fraud.":[45,94,144,191],"conducted":[49,82],"by":[50,68],"survey":[51],"method.":[52],"Samples":[53],"are":[54],"84":[55,152],"administrative":[56],"employees":[57],"teachers":[59],"SMA":[61],"SMK":[63],"Sukabumi.":[64,162],"Testing":[65],"done":[67],"multiple":[69],"linear":[70],"regression":[71],"analysis.":[72],"Instruments":[73],"adopted":[74],"from":[75],"previous":[76],"research.":[77],"Validity":[78],"reliability":[80],"tests":[81],"before":[83],"hypothesis":[84],"test.":[85],"research":[87],"proves":[88],"Personal":[95],"fraud":[102,199],"not":[104],"proven":[105],"significantly.":[106],"K":[113],"Kecurangan":[114],"dapat":[115],"terjadi":[116],"di":[117,120,158],"lingkungan":[118,136,188],"kerja":[119,189],"bidang":[121],"pendidikan.":[122],"Tujuan":[123],"penelitian":[124,185],"ini":[125],"adalah":[126,151],"untuk":[127],"membuktikan":[128,186],"dan":[129,140,156,160,177,195],"menjelaskan":[130],"secara":[131,202],"empiris":[132],"bahwa":[133,187],"ada":[134],"pengaruh":[135],"kerja,":[137],"sistem":[141,196],"administrasi":[142,197],"terhadap":[143,190,198],"Penelitian":[145],"dilakukan":[146,164,179,181],"dengan":[147,165],"metode":[148],"survey.":[149],"Sampel":[150],"pegawai":[153],"tata":[154],"usaha":[155],"guru":[157],"SMAN":[159],"SMKN":[161],"Pengujian":[163],"uji":[166,182],"regresi":[167],"liner":[168],"berganda.":[169],"Instrumen":[170],"diadopsi":[171],"dari":[172],"peneliti":[173],"sebelumnya.":[174],"Uji":[175],"validitas":[176],"reliabilitas":[178],"sebelum":[180],"hipotesis.":[183],"Hasil":[184],"Pengaruh":[192],"tidak":[200],"terbukti":[201],"signifikan.":[203],"JEL":[204],"Classification:":[205],"H22,":[206],"I22":[207]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-05-12T00:00:00"}