Pengaruh budaya organisasi, peran audit internal, efektivitas whistleblowing system,dan good corporate governance terhadap pencegahan fraud
Nomor Panggil : 2019_TA_AK_023151257
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Hermi
Subyek : Audit;Good corporate governance
Kata Kunci : organizational culture, internal audit role, effectiveness of the whistleblowing system, good corpor
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2019_TA_AK_023151257_Halaman-Judul.pdf | 17 | |
2. | 2019_TA_AK_023151257_Bab-1.pdf | 12 | |
3. | 2019_TA_AK_023151257_Bab-2.pdf |
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4. | 2019_TA_AK_023151257_Bab-3.pdf |
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5. | 2019_TA_AK_023151257_Bab-4.pdf |
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6. | 2019_TA_AK_023151257_Bab-5.pdf |
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7. | 2019_TA_AK_023151257_Daftar-Pustaka.pdf | 2 | |
8. | 2019_TA_AK_023151257_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisa pengaruh Budaya Organisasi,Peran Audit Internal, Efektivitas Whistleblowing System, dan Good CorporateGovernance terhadap Pencegahan Fraud. Responden dalam penelitian ini adalah pegawai yang bekerja di 10 Perusahaan BUMN sebagai satuan pengawas internal(SPI) dan sebagai auditor internal. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling method. Metode analisis data dalam penelitian ini menggunakan metode analisis regresi berganda (multiple regression analysis )pada bantuan program SPSS 23.Hasil penelitian ini menunjukkan bahwa secara parsial variabel Budaya Organisasi, Peran Audit Internal, Efektifitas Whistleblowing System, Good Corporate Governance berpengaruh positif dan signifikan terhadap Pencegahan Fraud. Secara simultan Budaya Organisasi, Peran Audit Internal, Efektivitas WhistleblowingSystem, dan Good Corporate Governance berpengaruh positif dan signifikan terhadap Pencegahan Fraud.
T The purpose of this study is to analyze the effect of the OrganizationalCulture, Internal Audit Role, Effectiveness Of The Whistleblowing System, and GoodCorporate Governance on Fraud Prevention. The Respondents of this study are theemployees who works in 10 BUMN Companies as Internal Control Unit and Internalauditor. Sampling techniques on this research using convenience sampling method.Data analysis method used multiple regression analysis on SPSS 23 program.The results showed that Organizational Culture, Internal Audit Role,Effectiveness Of The Whistleblowing System, and Good Corporate Governancepartialy positive and significant impact on fraud prevention. Organizational Culture,Internal Audit Role, Effectiveness Of The Whistleblowing System, and GoodCorporate Governance simultaneously positive and significant effect on fraudprevention.