PENGARUH BUDAYA ORGANISASI, PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN EFEKTIFITAS WHISTLEBLOWING SEBAGAI VARIABEL MODERATING
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Titis Jati Chayo Kumoro, Rm.
Subject
H Social Sciences (General)
Datestamp
2023-07-03 06:39:57
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.
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.
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