Farah, Fatihatul (2024) PENGARUH PENGENDALIAN INTERNAL DAN SISTEM WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD MELALUI KINERJA KARYAWAN SEBAGAI VARIABEL MODERASI (PT. BPRS BHAKTI SUMEKAR). Undergraduate thesis, Universitas Muhammadiyah Malang.
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Abstract
The The purpose of this study is to test, analyze and determine the influence of the internal control system and whistleblowing on fraud prevention through employee performance as a moderating variable. This type of quantitative research, the research sample was 86 respondents using purposive sampling and slovin test techniques. Data processing uses a likert scale and the data analysis techniques used are classical assumption testing, multiple linear analysis, MRA (moderated regression analysis), and hypothesis testing assisted using the SPSS 25 test tool. The results of this study show that the H_(1 )internal control has an effect significant positive impact on fraud prevention. H_(2 ) the whistleblowing system has a non-significant effect on fraud prevention. H_(3 ) internal control has a non-significant effect on employee performance. H_(4 ) the whistleblowing system has a significant positive effect on employee performance. H_(5 ) employee performance has a significant positive effect on fraud prevention. H_(6a ) (X1*Z) employee performance strengthens internal control for fraud prevention. And H_(6b ) (X2*Z) employee performance weakens the whistleblowing system for preventing fraud.
Item Type: | Thesis (Undergraduate) |
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Student ID: | 202010170311133 |
Keywords: | Internal Control, Whistleblowing System, Fraud Prevention, Employee Performance. |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
Depositing User: | 202010170311133 fatinfarah2016 |
Date Deposited: | 14 Aug 2024 08:36 |
Last Modified: | 14 Aug 2024 08:36 |
URI: | https://eprints.umm.ac.id/id/eprint/10305 |