PENGARUH BUDAYA ORGANISASI, PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN EFEKTIFITAS WHISTLEBLOWING SEBAGAI VARIABEL MODERATING

Titis Jati Chayo Kumoro, Rm. (2023) PENGARUH BUDAYA ORGANISASI, PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN EFEKTIFITAS WHISTLEBLOWING SEBAGAI VARIABEL MODERATING. Other thesis, STIE Bank BPD Jateng.

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Abstract

This study aims to determine the effect of organizational culture, the role of internal audit and internal control on fraud prevention with whistleblowing effectiveness as a moderating variable. This type of research uses a quantitative approach. The sample for this study were all employees related to the internal financial audit section at Bank Jateng with primary data in the form of a questionnaire totaling 180 respondents. Data were analyzed using PLS-SEM with the SmartPLS program. The results of the study are (1) Organizational Culture has a positive effect on fraud prevention (2) The role of Internal Audit has a positive effect on fraud prevention (3) Internal Control has a positive effect on fraud prevention (4) Whistleblowing Effectiveness is unable to moderate the direction of the relationship between Organizational Culture and Fraud Prevention (5) Whistleblowing effectiveness is able to moderate the direction of the relationship between Internal Audit's Role and Fraud Prevention (6) Whistleblowing effectiveness is not able to moderate the direction of the relationship between Internal Control and Fraud Prevention.

Item Type:	Thesis (Other)
Additional Information:	Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, peran audit internal dan pengendalian internal terhadap pencegahan fraud dengan efektifitas whistleblowing sebagai variabel moderating. Jenis penelitian menggunakan pendekatan kuantitatif. Sampel penelitian ini adalah seluruh pegawai yang berkaitan dengan divisi pemeriksaan internal keuangan pada Bank Jateng dengan data primer berupa kuesioner berjumlah 180 responden. Data dianalisis menggunakan PLS-SEM dengan program SmartPLS. Hasil penelitian yaitu (1) Budaya Organisasi berpengaruh positif signifikan terhadap pencegahan fraud (2) Peran Audit Internal berpengaruh positif signifikan terhadap pencegahan fraud (3) Pengendalian Internal berpengaruh positif signifikan terhadap pencegahan fraud (4) Efektivitas Whistleblowing tidak mampu memoderasi hubungan antara Budaya Organisasi terhadap Pencegahan Fraud (5) Efektivitas Whistleblowing mampu memoderasi hubungan antara Peran Audit Internal terhadap Pencegahan Fraud (6) Efektivitas Whistleblowing mampu memoderasi hubungan antara Pengendalian Internal terhadap Pencegahan Fraud.
Uncontrolled Keywords:	Organizational Culture, Role of Internal Audit, Internal Control, Whistleblowing, Fraud Prevention.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S2
Date Deposited:	03 Jul 2023 06:39
Last Modified:	03 Jul 2023 06:39
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1135

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