| dc.contributor |
Fakultas Ekonomi |
|
| dc.creator |
Latifah, Indah |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2018-01-29 |
|
| dc.date.accessioned |
2019-09-12T07:04:35Z |
|
| dc.date.available |
2019-09-12T07:04:35Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10381 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24414 |
|
| dc.description |
Abstact. The purpose of this study was to analyze the effectiveness of whistleblowing system and the competence of internal auditor to the prevention of fraud. Research in Otoritas Jasa Keuangan Kantor Regional 2 Jawa Barat. This research is a quantitative study using data from questionnaires using a likert scala/ordinal. The population in this study that all employees of Otoritas Jasa Keuangan Kantor Regional 2 Jawa Barat. Sampling was done by non probability sampling, with a sample of 30 respondents. Data used in this study the primary data. Data were analyzed using multiple linear regression analysis with the help of the program SPSS 22 for windows. The results showed that partially there is significant effect of The results showed that partially there is significant effect of whistleblowing system whistleblowing system and the competence of internal auditor to the prevention of fraud. Simultaneously effectiveness of whistleblowing system and internal audit competencies simultaneous effect on the prevention of fraud.Keywords: the effectiveness of whistleblowing system, internal aduitor competency, fraud preventionAbstrak. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh efektivitas whistleblowing system dan kompetensi auditor internal terhadap pencegahan fraud. Penelitian ini bertempat di Otoritas Jasa Keuangan Kantor Regional 2 Jawa Barat. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data dari kuesioner dan diukur dengan menggunakan skala likert/ordinal. Populasi dalam penelitian ini yakni seluruh pegawai Dinas Pendapatan Daerah Kabupaten Buleleng. Pengambilan sampel dilakukan dengan teknik non probabilitas sampling, dengan jumlah sampel 30 responden. Jenis data yang digunakan dalam penelitian ini yakni data primer. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS 22 for Windows. Hasil penelitian menunjukkan bahwa secara parsial terdapat pengaruh signifikan antara whistleblowing system dan komptensi auditor internal terhadap pencegahan fraud. Secara simultan whistleblowing system dan komptensi sumber daya manusia berpengaruh simultan terhadap pencegahan fraud.Kata Kunci : efektivitas whistleblowing system, kompetensi auditor internal, pencegahan fraud |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10381/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 484-495 |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 484-495 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
efektivitas whistleblowing system, kompetensi auditor internal, pencegahan fraud |
|
| dc.title |
Pengaruh Efektivitas Whistleblowing dan Pencegahan Fraud terhadap Pencegahan Fraud |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
kuantitatif |
|