| dc.contributor |
Fakultas Ilmu Ekonomi dan Bisnis |
|
| dc.contributor |
|
|
| dc.creator |
Syaefulah, Iqbal |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2018-08-09 |
|
| dc.date.accessioned |
2019-09-12T07:05:03Z |
|
| dc.date.available |
2019-09-12T07:05:03Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13081 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24754 |
|
| dc.description |
Abstract. This study aims to find out how the quality of internal audits and whistleblowing is used to prevent fraud. The method used in this study is descriptive verification research method with a survey approach. Analytical tool that is a multiple analysis by using sample research 11 companies state-owned enterprises in the city of Bandung. The findings in this study are, indicating that the quality of internal audit has a significant influence on fraud, whistleblowing information is positive and significant to fraud. The findings in this study can be input for companies to improve the performance of internal audit and provide insight to all employees regarding whistleblowing. Suggestions for further researchers to expand the object of research, source data, and use other proxies in measuring the quality of internal audit performance and for whistleblowing..Keyword : Internal Audit Performance Quality, Whistleblowing Effectiveness, Fraud PreventionAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas kinerja audit internal dan efektivitas whistleblowing terhadap pencegahan fraud. Metode yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif dengan pendekatan survey. Alat analisis yang digunakan adalah analisis regresi berganda dengan menggunakan sampel penelitian 11 perusahaan badan usaha milik negara di kota bandung. Temuan dalam penelitian ini adalah, menunjukan bahwa kualitas kinerja audit internal memiliki pengaruh signifikan terhadap pencegahan fraud, efektivitas whistleblowing berpengaruh positif dan signifikan terhadap pencegahan fraud. Temuan dalam penelitian ini dapat menjadi masukan bagi perusahaan untuk meningkatkan kinerja dari audit internal dan memberi pemahaman kepada seluruh karyawan mengenai whistleblowing. Saran bagi peneliti selanjutnya agar memeperluas objek penelitian, sumber data, dan menggunakan proksi lain dalam mengukur kualitas kinerja audit internal dan efektivitas whistleblowing.Kata Kunci : Kulitas Kinerja Audit Internal, Efektivitas Whistleblowing, Pencegahan Fraud |
|
| dc.description |
This study aims to find out how the quality of internal audits and whistleblowing is used to prevent fraud. The method used in this study is descriptive verification research method with a survey approach. Analytical tool that is a multiple analysis by using sample research 11 companies state-owned enterprises in the city of Bandung. The findings in this study are, indicating that the quality of internal audit has a significant influence on fraud, whistleblowing information is positive and significant to fraud. The findings in this study can be input for companies to improve the performance of internal audit and provide insight to all employees regarding whistleblowing. Suggestions for further researchers to expand the object of research, source data, and use other proxies in measuring the quality of internal audit performance and for whistleblowing |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13081/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 563-569 |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 563-569 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
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| dc.subject |
Kulitas Kinerja Audit Internal, Efektivitas Whistleblowing, Pencegahan Fraud |
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| dc.subject |
|
|
| dc.subject |
|
|
| dc.title |
Pengaruh Kualitas Kinerja Audit Internal dan Efektivitas Whistleblowing terhadap Pencegahan Fraud (Studi Kasus pada BUMN di Kota Bandung) |
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| dc.title |
Pengaruh Kualitas Kinerja Audit Internal dan Efektivitas Whistleblowing terhadap Pencegahan Fraud (Studi Kasus pada BUMN di Kota Bandung) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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| dc.type |
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