DAMPAK KEPEMIMPINAN DAN BUDAYA ORGANISASI TEHADAP KINERJA PERBANKAN DENGAN PENCEGAHAN FRAUD SEBAGAI VARIABEL MEDIATING (STUDI KASUS PT.BANK PEMBANGUNAN DERAH JAMBI CABANG TEBO)
DOI:
https://doi.org/10.22437/jmk.v12i03.22719Abstract
Fraud disebabkan oleh dua faktor yakni, faktor internal dan eksternal dan kedua faktor ini di jadikan sebagai variabel independen. Budaya Organisasi,dan Gaya kepemimpinan mewakili faktor internal kemudian Gaya hidup mewakili eksternal.Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan, budaya organisasi dan gaya hidup terhadap fraud di tempat kerja, fraud triangle di gunakan sebagai teori dasar dalam penelitian ini. di tambah lagi Gaya hidup menunjukan adanya pengaruh positif terhadap fraud di tempat kerja, hampir seuruh subjek penelitian termasuk kategori individu yang tidak boros dan merasa cukup dengan penghasilan yang diterimanya saat ini.disamping itu . Adapun metode yang digunakan adalah melalui refrensi penelitian terdahulu sehingga dapat dirumuskan yaitu gaya hidup menjadi variable yang berpengaruh positif terhadap kecurangan (Fraud). dan kondisi tersebut telah menjadi akar yang sulit untuk dipisahkan dalam organisasi. Gaya kepemimpinan dapat membentuk perilaku etis bawahannya melalui peraturan-peraturan yang ditetapkan dalam oraganisasi sehingga perilaku yang etis dapat meminimalkan terjadinya tindakan kecurangan yang dilakukan oleh bawahan. Gaya Kepemimpinan atasan dapat memotivasi bawahan.(Indrapraja et al., 2021). Di sisi lain Budaya organisasi merupakan filosofi dasar organisasi yang memuat keyakinan, norma-norma, dan nilai-nilai bersama menjadi karakteristik inti tentang bagaimana melakukan sesuatu dalam sebuah organisasi Budaya organisasi mencakup aspek yang lebih luas dan lebih mendalam dan justru menjadi suatu dasar bagi terciptanya suatu iklim organisasi yang ideal.
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