PENGARUH KEPUASAN KERJA KARYAWAN DALAM MENGURANGI RESIKO KECURANGAN KARYAWAN PADA UNIVERSITAS ADVENT INDONESIA, BANDUNG

Abstrak

This study aimed to examine how much of the effect of employee's job satisfaction (JS) to reduce employee fraud risk (EFR) in non-profit organizations. EFR could be predicted by component behaviours of JS dimension (existence needs, relatedness needs, and growth needs) as perceived to prevent and reduce fraudulent acts in relation to misappropriation of assets. The survey research design was employed in this study with convenience random sampling technique. The descriptive-correlational design and multiple regression analysis were used to determine the existing relationship among the variables and the predictors of EFR. The respondents were 103 regular foil-time employees of Universitas Advent Indonesia, Bandung. The results reveal that the job satisfaction of respondents was average, which they were almost always satisfied with their work. The rank of employee fraud risk below average which shown that employees have rarely tendency committed with fraudulent acts. The highest rank of EFR factors with average rank was due to "opportunity", followed by "pressure" and "rationalization" as the last the factor of the employees committed with fraudulent acts with below average rank. There was a strong negative and significant relationship between JS degree and EFR factors of the respondents' perception. However, all job satisfaction dimensions were the best predictors to reduce EFR regarding misappropriation of assets by employees.