Kania Hasna Dewi Safitri, - and Aristanti Widyaningsih, - (2025) MODERASI RELIGIUSITAS ATAS PERSEPSI EFEKTIVITAS PENGENDALIAN INTERNAL DAN INTENSI WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD PADA PEGAWAI PEMERINTAH KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Intensi Whistleblowing dan Efektivitas Pengendalian Internal terhadap Pencegahan Fraud yang dimoderasi oleh Religiusitas. Desain penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitan ini adalah 21 instansi dinas pemerintah Kota Bandung dengan jumlah sampel 179 responden. Teknik analisis yang digunakan dalam penelitian ini adalah SEM yang diolah dengan SmartPLS versi 4. Hasil penelitian ini menunjukkan bahwa Efektivitas Pengendalian Internal berpengaruh terhadap Pencegahan Fraud, Intensi Whistleblowing memiliki pengaruh terhadap Pencegahan Fraud, Religiusitas tidak mampu menguatkan Efektivitas Pengendalian Internal terhadap Pencegahan Fraud, Religiusitas tidak mampu menguatkan Intensi Whistleblowing terhadap Pencegahan Fraud. This study aims to determine the effect of Whistleblowing Intention and the Effectiveness of Internal Control on Fraud Prevention, moderated by Religiosity. This research design is quantitative research. The population in this study was 21 Bandung city government agencies, with a sample of 179 respondents. The analysis technique used in this study was SEM processed with SmartPLS version 4. The results of this study indicate that Internal Control Effectiveness has a significant positive effect on Fraud Prevention. Whistleblowing Intention also has a significant positive effect on Fraud Prevention. Furthermore, Religiosity is unable to moderate the impact of Internal Control Effectiveness on Fraud Prevention, and it is also unable to moderate the effect of Whistleblowing Intention on Fraud Prevention.
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Item Type: | Thesis (S1) |
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Additional Information: | https://scholar.google.com/citations?hl=id&user=qkn2ZjIAAAAJ ID SINTA Dosen Pembimbing : Aristanti Widyaningsih : 5975674 |
Uncontrolled Keywords: | Religiusitas, Persepsi Efektivitas Pengendalian Internal, Intensi Whistleblowing, Pecegahan Fraud. Religiosity, Perception of Internal Control Effectiveness, Whistleblowing Intention, Fraud Prevention. |
Subjects: | B Philosophy. Psychology. Religion > BF Psychology H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management J Political Science > JS Local government Municipal government L Education > L Education (General) |
Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
Depositing User: | Kania Hasna Dewi Safitri |
Date Deposited: | 14 Sep 2025 02:37 |
Last Modified: | 14 Sep 2025 02:37 |
URI: | http://repository.upi.edu/id/eprint/137237 |
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