PENGARUH PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DENGAN PEMODERASI MORALITAS INDIVIDU (STUDI KASUS PERUSAHAAN BIDANG CONSUMER GOODS)

FARAH KAMILA HURI, . (2024) PENGARUH PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DENGAN PEMODERASI MORALITAS INDIVIDU (STUDI KASUS PERUSAHAAN BIDANG CONSUMER GOODS). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian bertujuan untuk menguji pengaruh dari pengendalian internal dan whistleblowing system terhadap pencegahan fraud. Lalu untuk membuktikan secara empiris terkait moralitas individu memoderasi pengaruh pengendalian internal dan whistleblowing system terhadap pencegahan fraud. Desain penelitian menggunakan penelitian eksplanasi pendekatan kuantitatif. Populasi dalam penelitian, yaitu kayawan salah satu perusahaan di bidang consumer goods. Teknik pengambilan sampel menggunakan convenient sampling sebanyak 59 karyawan. Teknik pengumpulan data pada penelitian dilakukan dengan penyebaran kuesioner sebagai data primer. Metode analisis data dilakukan dengan bantuan statistik, yaitu Partial Least Squares Path Modeling (PLS-SEM) dengan menggunakan SmartPLS 4.0 software. Adapun hasil dari penelitian menunjukan bahwa pengendalian internal tidak berpengaruh terhadap pencegahan kecurangan sedangkan whistleblowing system dan moralitas individu berpengaruh terhadap pencegahan kecurangan. Lalu moralitas individu tidak dapat memoderasi hubungan antara pengendalian internal dan whistleblowing system terhadap pencegahan kecurangan. ***** This research aims to examine the effect of internal control and whistleblowing system on fraud prevention. Besides, to prove empirically related to individual morality moderating the effect of internal control and whistleblowing system on fraud prevention. The design of this research uses quantitative approach explanatory research. Population in this research is employees of a company in the sector of consumer goods. The sampling technique used convenient sampling of 59 employees. Techniques for collecting data in this research using survey methods. The data used is primary data in the form of questionnaires distributed to respondents. Data analysis methods are carried out with Partial Least Squares Path Modeling (PLS-SEM) using SmartPLS 4.0 software. As a result of this study, internal control has no effect on fraud prevention, while the whistleblowing system and individual morality have an effect on fraud prevention. Furthermore, individual morality cannot moderate the relationship between internal control and the whistleblowing system on fraud prevention

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. Mardi, M.Si. ; 2). Dr. Achmad Fauzi, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Farah Kamila Huri .
Date Deposited:	08 Aug 2024 06:26
Last Modified:	08 Aug 2024 06:26
URI:	http://repository.unj.ac.id/id/eprint/49440

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