SILVIAN, SILVIAN (2025) PENGARUH BUDAYA ORGANISASI, PERAN AUDIT INTERNAL, GOOD CORPORATE GOVERNANCE DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DI PERUSAHAAN PERBANKAN. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to evaluate the influence of Organizational Culture, the Role of Internal Audit, the Implementation of Good Corporate Governance, and the Implementation of Whistleblowing on the effectiveness of Fraud prevention in banking institutions. The study uses a quantitative approach with a causality approach, which aims to identify the cause-and-effect relationship between the variables studied. The population in this study includes employees who work in the audit division in banking companies operating in the DKI Jakarta area, as 633 population from 26 companies. the sampling technique was carried out using the Slovin formula, resulting in 245 respondents as research samples. Data analysis was carried out using SmartPLS software version 3. Based on the results of this study, Good Corporate Governance and Whistleblowing systems have a positive and significant influence on Fraud prevention, while Organizational Culture and the Role of Internal Audit do not have a significant positive effect on Fraud prevention. This study has limitations because it cannot describe the overall results, and also has limited dimensions and detailed measurements due to limited respondents. Keywords: Organizational Culture, Internal Audit, Good Corporate Governance, Whistleblowing system, Fraud prevention Penelitian ini bertujuan untuk mengevaluasi pengaruh Budaya Organisasi, Peran Audit Internal, Penerapan Good Corporate Governance, serta Penerapan Whistleblowing terhadap efektivitas pencegahan Fraud di lembaga perbankan. Penelitian menggunakan kuantitatif dengan pendekatan kausalitas, yang bertujuan untuk mengidentifikasi hubungan sebab-akibat antara variabel-variabel yang diteliti. Populasi dalam studi ini mencakup karyawan yang bertugas pada divisi audit di perusahaan perbankan yang beroperasi di wilayah DKI Jakarta, sebanyak 633 populasi dari 26 perusahaan. Teknik penentuan sampel dilakukan dengan menggunakan rumus Slovin, sehingga diperoleh 245 responden sebagai sampel penelitian. Analisis data dilakukan dengan menggunakan perangkat lunak SmartPLS versi 3. Berdasarkan hasil penelitian ini Good Corporate Governance dan Whistleblowing system memiliki Pengaruh positif dan signifikan terhadap pencegahan Fraud, sedangkan Budaya Organisasi dan Peran Audit Internal tidak berpengaruh positif signifikan terhadap pencegahan Fraud. Dalam penelitian ini memiliki keterbatasan karena tidak dapat menggambarkan hasil keseluruhan, dan juga memiliki keterbatasan dimensi dan pengukuran yang detail dikarenakan responden yang terbatas. Kata Kunci : Budaya Organisasi, Audit Internal, Good Corporate Governance, Whistleblowing system, Pencegahan kecurangan.
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