Abstract :
This study aims to discuss human resource competency, leadership integrity, and
organizational culture for fraud by applying sanctions as a moderating variable
(empirical study of the Regional Representative Council of the Regional People's
Representative Council, South Tangerang City). The population of this study were
respondents of DPRD members in the South Tangerang City area. Data collection
is done by using judgment sampling to collect 50 respondents. Hypothesis testing
is done using a simple linear regression method. The results showed that human
resource competence, leadership integrity, and organizational culture support
cheating by applying sanctions as a moderating variable.
Keywords: Competence, Integrity, Organizational Culture, Fraud Prevention