Construct Validity Test of Integrity and Suryomentaram-style Introspection in Creating Anti-Fraud

Mustika Prabaningrum Kusumawati, A. Rahman
{"title":"Construct Validity Test of Integrity and Suryomentaram-style Introspection in Creating Anti-Fraud","authors":"Mustika Prabaningrum Kusumawati, A. Rahman","doi":"10.21532/apfjournal.v8i1.274","DOIUrl":null,"url":null,"abstract":"The high level of corruption and fraud in Indonesia is one of the crucial problems that must be resolved immediately by the Government of Indonesia. Various efforts to eradicate corruption and the creation of anti-fraud will not be optimal if the habit of applying the meaning of integrity in actions and behavior, which begins with the determination of an employee or public official, is still mixed with the desire to enrich oneself and one’s class. The identification of the problem in this study includes 3 (two) things. First, does the construct of measuring instrument of integrity and Suryomentaram-style introspection supports the efforts to prevent fraud and corruption and fulfill unidimensionality by using confirmatory factor analysis? Second, does the measuring instrument of integrity and Suryomentaram-style introspection in this study consists of items that fit in measuring integrity and Suryomentaram-style introspection using the application of the polytomous IRT model? Third, do the items in the measuring instrument of integrity and Suryomentaram-style introspection in this study contain a response bias based on gender that can be detected through differential item functioning (DIF)?. This research was conducted with the aim of obtaining measuring instrument of integrity and Suryomentaram-style introspection that supports steps to prevent fraud and corruption at the level of implementing employees to managers in Indonesian companies and/or state institutions.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asia Pacific Fraud Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21532/apfjournal.v8i1.274","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

The high level of corruption and fraud in Indonesia is one of the crucial problems that must be resolved immediately by the Government of Indonesia. Various efforts to eradicate corruption and the creation of anti-fraud will not be optimal if the habit of applying the meaning of integrity in actions and behavior, which begins with the determination of an employee or public official, is still mixed with the desire to enrich oneself and one’s class. The identification of the problem in this study includes 3 (two) things. First, does the construct of measuring instrument of integrity and Suryomentaram-style introspection supports the efforts to prevent fraud and corruption and fulfill unidimensionality by using confirmatory factor analysis? Second, does the measuring instrument of integrity and Suryomentaram-style introspection in this study consists of items that fit in measuring integrity and Suryomentaram-style introspection using the application of the polytomous IRT model? Third, do the items in the measuring instrument of integrity and Suryomentaram-style introspection in this study contain a response bias based on gender that can be detected through differential item functioning (DIF)?. This research was conducted with the aim of obtaining measuring instrument of integrity and Suryomentaram-style introspection that supports steps to prevent fraud and corruption at the level of implementing employees to managers in Indonesian companies and/or state institutions.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
构建诚信效度检验与suryomentaram式内省创建反欺诈
印度尼西亚严重的腐败和欺诈是印度尼西亚政府必须立即解决的关键问题之一。如果从雇员或公职人员的决心开始的将诚信的意义应用于行动和行为的习惯仍然与充实自己和自己阶级的愿望混合在一起,那么根除腐败和反欺诈的各种努力将不会是最佳的。本研究中问题的识别包括3(2)件事。首先,诚信测量工具的构建和suryomentaram式内省是否支持通过验证性因子分析预防欺诈和腐败以及实现单一性的努力?第二,本研究的完整性和Suryomentaram-style自省测量工具是否包含适用于测量完整性和Suryomentaram-style自省的项目?第三,本研究的完整性和suryomentaram式自省的测量工具中的项目是否包含基于性别的反应偏差,并可以通过差异项目功能(DIF)来检测。本研究的目的是获得诚信和suryomentaram式内省的测量工具,以支持在印度尼西亚公司和/或国家机构的管理人员实施员工层面防止欺诈和腐败的步骤。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
Analysis of Fraud Patterns in Islamic Banking Transactions: Strategies and Implementation of Prevention The Challenges of Anticorruption Education in Universities Evaluating the Impact of Digital Transformation and Sustainability Strategies on Earnings Management: A Text Mining Approach Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review Fraud Prevention in the Village Fund System: A Case Study in Marga Mulya Village, Tangerang
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1