dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
dc.creator |
Lianto, Try Wahyu |
|
dc.creator |
Purnamasari, Pupung |
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dc.date |
2020-08-23 |
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dc.date.accessioned |
2021-03-15T04:01:34Z |
|
dc.date.available |
2021-03-15T04:01:34Z |
|
dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23005 |
|
dc.identifier |
10.29313/.v6i2.23005 |
|
dc.identifier.uri |
http://hdl.handle.net/123456789/29531 |
|
dc.description |
Abstact.This study aims to analyze the effect of the whistleblowing system and the competence of internal auditors on fraud prevention. The research method used in this research is descriptive verification method. This research is a quantitative study using data from a questionnaire which is measured using a Likert / ordinal scale. The population in this study were all State-Owned Enterprises in Bandung City with a target population of 8 State-Owned Enterprises in Bandung City. Sampling was done by using non-probability sampling technique, with a total sample of 35 respondents. The data analysis technique uses multiple linear regression analysis with the help of the SPSS program version 20. The hypothesis testing used is the partial test of the t test and the determinant coefficient. The whistleblowing system variable significance value is 0.001 <0.05, and the internal auditor competency variable significance value is 0.040 <0.05. The results showed that partially there was a significant influence between the whistleblowing system and the competence of internal auditors on fraud prevention.Keywords: whistleblowing system, internal auditor competence, fraud prevention Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh dari whistleblowing system dan kompetensi auditor internal terhadap pencegahan fraud. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data dari kuesioner yang diukur menggunakan skala likert/ordinal. Populasi dalam penelitian ini yakni seluruh Badan Usaha Milik Negara di Kota Bandung dengan target populasi 8 Badan Usaha Milik Negara di Kota Bandung. Pengambilan sampel dilakukan dengan teknik non probabilitas sampling, dengan jumlah sampel sebanyak 35 responden. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS versi 20. Pengujian hipotesis yang digunaan adalah pengujian parsial Uji t dan koefisien determinan. Diperoleh nilai signifikansi variabel whistleblowing system sebesar 0,001 < 0,05, serta nilai signifikansi variabel kompetensi auditor internal sebesar 0.040 < 0,05. Hasil penelitian menunjukan bahwa secara parsial terdapat pengaruh signifikan antara whistleblowing system dan kompetensi auditor internal terhadap pencegahan fraud.Kata Kunci : whistleblowing system, kompetensi, auditor internal, pencegahan fraud |
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dc.format |
application/pdf |
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dc.language |
eng |
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dc.publisher |
Universitas Islam Bandung |
|
dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23005/pdf |
|
dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 585-588 |
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dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 585-588 |
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dc.source |
2460-6561 |
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dc.source |
10.29313/.v6i2 |
|
dc.subject |
Akuntansi |
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dc.subject |
whistleblowing system, kompetensi, auditor internal, pencegahan fraud |
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dc.title |
Pengaruh Whistleblowing System dan Kompetensi Auditor terhadap Pencegahan Fraud |
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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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