YELVIONITA, VENNY (2019) PENGARUH INTERNAL CONTROL DAN BUDAYA ORGANISASI TERHADAP EARLY WARNING FRAUD (Studi Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The bank is a business organization that has a high risk of fraud. This study aims to examine the influence of internal control and organizational culture on the early prevention of fraud based on the perceptions of bank employees. The population was banks listed on the Indonesia Stock Exchange. The sampling method uses a combination method, namely random sampling for bank selection and convenience sampling for respondents who are willing to participate in research. The number of sample banks that responded were 12 banks and the number of respondents was 51 people. Variable indicator were measured by the Likert scale and data analysis using partial least square (PLS). The results showed that internal control and organizational culture have a significant and positive effect on early warning fraud. The effective the internal control and healthy organizational culture, then the higher the bank's ability to detect early fraud that might occur. Keywords: internal control, corporate culture, fraud, bank, Indonesia Bank adalah organisasi bisnis yang memiliki risiko penipuan tertinggi. Penelitian ini bertujuan untuk menguji pengaruh pengendalian internal dan budaya organisasi terhadap pencegahan dini kecurangan berdasarkan persepsi karyawan yang bekerja pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi adalah seluruh bank yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel menggunakan metode kombinasi, yaitu random sampling untuk pemilihan bank dan convenience sampling untuk responden yang bersedia untuk berpartisipasi dalam penelitian. Jumlah sampel adalah 12 bank (rumus Slovin) dan jumlah responden sebanyak 51 karyawan yang bekerja pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Indikator variabel diukur dengan skala Likert dan analisis data menggunakan partial least square (PLS). Hasil penelitian menunjukkan bahwa pengendalian internal dan budaya organisasi berpengaruh signifikan dan positif terhadap pendeteksian kecurangan. Semakin efektif pengendalian internal dan budaya organisasi yang sehat, maka semakin tinggi kemampuan bank untuk mendeteksi kecurangan yang mungkin terjadi. Kata Kunci: internal control, budaya organisasi, fraud, Bank, Indonesia
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CD/555. 19 090 |
| NIM/NIDN Creators: | 55517110034 |
| Uncontrolled Keywords: | internal control, budaya organisasi, fraud, Bank, Indonesia |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.92 Influence of Social Environment/Pengaruh Lingkungan Sosial 300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 300.1-300.9 Standard Subdivisions of Social Science/Subdivisi Standar Dari Ilmu-ilmu Sosial > 300.6 Organization and Management/Organisasi dan Manajemen di Bidang Ilmu Sosial |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 30 Dec 2021 03:58 |
| Last Modified: | 08 Apr 2022 06:33 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/53252 |
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