Pengaruh Whistleblowing System, Budaya Organisasi, dan Moralitas Individu Terhadap Pencegahan Fraud Pada Perusahaan PLN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Dewi, Sastaviyana Reifa
Subject
657.45 - AUDITING
Datestamp
2023-05-05 03:13:11
Abstract :
Companies have unavoidable risks in achieving company goals. One of the risks in the company is fraud. Fraud consists of three categories, namely: (1) Asset misappropriation in the form of acts of misappropriation of assets or theft of company assets; (2) a Fraudulent Statement is an act of material misstatement that is detrimental to investors and creditors committed by company management; (3) Corruption Corruption is divided into several types, namely, conflict of interest, bribery (Bribery), illegal gratuity and extortion (Economic extortion). Acts of fraud committed by company employees can have an impact on achieving profit targets and company performance and if left unchecked can be dangerous for the company. This study aims to examine the effect of the whistleblowing system, organizational culture, and individual morality on fraud prevention at PLN. The number of respondents in this study was 53 respondents. The sampling technique used purposive sampling. The analysis technique used in this study is PLS-SEM using Smart PLS 3. The results of this study indicate that the whistleblowing system has a significant effect on fraud prevention, organizational culture has a significant effect on fraud prevention, and individual morality has a significant effect on fraud prevention. Keywords: Whistleblowing System, Organizational Culture, and Individual Morality.
Companies have unavoidable risks in achieving company goals. One of the risks in the company is fraud. Fraud consists of three categories, namely: (1) Asset misappropriation in the form of acts of misappropriation of assets or theft of company assets; (2) a Fraudulent Statement is an act of material misstatement that is detrimental to investors and creditors committed by company management; (3) Corruption Corruption is divided into several types, namely, conflict of interest, bribery (Bribery), illegal gratuity and extortion (Economic extortion). Acts of fraud committed by company employees can have an impact on achieving profit targets and company performance and if left unchecked can be dangerous for the company. This study aims to examine the effect of the whistleblowing system, organizational culture, and individual morality on fraud prevention at PLN. The number of respondents in this study was 53 respondents. The sampling technique used purposive sampling. The analysis technique used in this study is PLS-SEM using Smart PLS 3. The results of this study indicate that the whistleblowing system has a significant effect on fraud prevention, organizational culture has a significant effect on fraud prevention, and individual morality has a significant effect on fraud prevention. Keywords: Whistleblowing System, Organizational Culture, and Individual Morality.
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