DETAIL KOLEKSI

Pengaruh kompetensi sumber daya manusia, sistem pengendalian internal pemerintah, proactive fraudaudit, budaya organisasi dan whistleblowing system terhadap pencegahan fraud pada pengelolaan dana bos

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Oleh : Nurfitri Ayuning Putri

Info Katalog

Nomor Panggil : 2019_TA_AK_023150051

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Hermi

Subyek : Audit;Human resources and organizations

Kata Kunci : human resource competence, spip, proactive fraud audit, organizational culture, whistleblowing syste

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2019_TA_AK_023150051_Halaman-Judul.pdf
2. 2019_TA_AK_023150051_Bab-1.pdf 12
3. 2019_TA_AK_023150051_Bab-2.pdf
4. 2019_TA_AK_023150051_Bab-3.pdf
5. 2019_TA_AK_023150051_Bab-4.pdf
6. 2019_TA_AK_023150051_Bab-5.pdf
7. 2019_TA_AK_023150051_Daftar-Pustaka.pdf 3
8. 2019_TA_AK_023150051_Lampiran.pdf

T Tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi sumberdaya manusia, sistem pengendalian internal pemerintah (SPIP), proactive fraud audit, Budaya Organisasi dan whistleblowing system secara parsial dan simultan terhadappencegahan fraud pada pengelolaan dana BOS di Jakarta Timur. Populasi dalampenelitian ini adalah SMP Negeri dan Swasta di Jakarta Timur sebanyak 88 sekolah.Sampel ditentukan dengan menggunakan metode purposive sampling dengan kriteriaantara lain sekolah yang sudah mengupload hasil laporan penggunaan dana BOS kekementerian pendidikan dan kebudayaan sesuai dengan jumlah dana bos salur dandana bos cair selama tahun 2018 didapat 88 sekolah menggunakan metode purposivesampling. Sumber data yang digunakan yaitu hasil dari kuesioner yang telah disebarke seluruh sampel yaitu ke 88 sekolah yang sudah melaporkan penggunaan dana bosselama tahun 2018 ke kementerian pendidikan dan kebudayaan. Teknik pengujian datamenggunakan analisis regresi linear berganda. Hasil menunjukkan bahwa kompetensisumber daya manusia, SPIP, proactive fraud audit, budaya organisasi danwhistleblowing system berpengaruh positif secara parsial dan simultan terhadappencegahan fraud pada pengelolaan dana BOS di Jakarta Timur

T The purpose of this research was to know partially and simultaneously, the influenceof human resources competence, government internal control system (SPIP), proactivefraud audit, organizational culture and whistle blowing system on fraud prevention onBOS fund management in Jakarta Timur Regency. The population of this research wasall of junior high schools in Jakarta Timur Regency, which were as many as 88schools. The sample was determined through purposive sampling method with thecriteria schools that have already uploaded the results of the report on the use of BOSfunds to the Ministry of Education and Culture in accordance with the number of bosschannel funds and liquid boss funds during 2018 obtained 88 schools using apurposive sampling method. The data source used is the result of a questionnaire thathas been distributed to all samples, namely to 88 schools that have reported the use ofboss funds during 2018 to the Ministry of Education and Culture. The data testingtechnique uses multiple linear regression analysis. The results show that humanresource competence, SPIP, proactive fraud audit, organizational culture andwhistleblowing systems have a partial and simultaneous positive effect on fraudprevention in the management of BOS funds in East Jakarta.

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