Ulinnazry Safira Rahayu, - (2024) PENGARUH MORALITAS INDIVIDU DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD (STUDI KASUS PT POS INDONESIA (PERSERO) KANTOR PUSAT KOTA BANDUNG). S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi pencegahan fraud untuk memberikan rekomendasi dalam rangka menanggulangi perilaku yang sangat merugikan perusahaan. Dua variabel yang diuji adalah moralitas individu dan whistleblowing system. Metode penelitian yang digunakan adalah kuantitatif dengan menggunakan strategi penelitian asosiatif. Pengumpulan data dilakukan melalui survei dengan menyebarkan kuesioner kepada karyawan yang bekerja di PT Pos Indonesia (Persero) Kantor Pusat Kota Bandung pada divisi Culture Management, Human Capital Service, Governance Risk and Compliance, Legal, Akuntansi, Manajemen Keuangan, Treasury and Tax, dan Corporate Performance sebanyak 55 responden. Hasil penelitiannya menunjukkan bahwa moralitas individu secara parsial memengaruhi pencegahan fraud. Whistleblowing system secara parsial memengaruhi pencegahan fraud. Hasil uji simultan juga menunjukkan bahwa moralitas individu dan whistleblowing system secara serempak memengaruhi pencegahan fraud. This study aims to analyze the factors that influence fraud prevention to provide recommendations in order to overcome behavior that is very detrimental to the company. The two variables examined are individual morality and whistleblowing system. The research method used is quantitative using an associative research strategy. Data collection was carried out through a survey by distributing questionnaires to employees working at PT Pos Indonesia (Persero) Bandung City Headquarters in the Culture Management, Human Capital Service, Governance Risk and Compliance, Legal, Accounting, Financial Management, Treasury and Tax, and Corporate Performance divisions as many as 55 respondents. The results showed that individual morality partially influenced fraud prevention. Whistleblowing system partially affects fraud prevention. The simultaneous test results also show that individual morality and whistleblowing system simultaneously affect fraud prevention.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=en&user=bHZqXN4AAAAJ ID Sinta Dosen Pembimbing: Rozmita Dewi Yuniarti Rozali : 6147161 Elis Mediawati : 6009471 |
| Uncontrolled Keywords: | Pencegahan Fraud, Whistleblowing System, Moralitas Individu, Fraud Prevention, Individual Morality |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | ULINNAZRY SAFIRA RAHAYU |
| Date Deposited: | 18 Sep 2024 04:07 |
| Last Modified: | 24 Sep 2024 01:54 |
| URI: | http://repository.upi.edu/id/eprint/125176 |
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