IMPLEMENTASI WHISTLEBLOWING SYSTEM UNTUK PENDETEKSIAN FRAUD PADA PT JR (Studi Kasus salah satu perusahaan BUMN di Indonesia)

RAHMAN, BUDI (2019) IMPLEMENTASI WHISTLEBLOWING SYSTEM UNTUK PENDETEKSIAN FRAUD PADA PT JR (Studi Kasus salah satu perusahaan BUMN di Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 Cover.pdf
Download (1MB) | Preview
[img] Text (BAB I)
02 Bab 1.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB II)
03 Bab 2.pdf
Restricted to Registered users only
Download (3MB)
[img] Text (BAB III)
04 Bab 3.pdf
Restricted to Registered users only
Download (96kB)
[img] Text (BAB IV)
05 Bab 4.pdf
Restricted to Registered users only
Download (3MB)
[img] Text (BAB V)
06 Bab 5.pdf
Restricted to Registered users only
Download (528kB)
[img] Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA .pdf
Restricted to Registered users only
Download (667kB)
[img] Text (LAMPIRAN)
08 Lampiran.pdf
Restricted to Registered users only
Download (2MB)

Abstract

The whistleblowing system is a place for whistleblowers to report fraud or violations committed by internal organizations. The purpose of this system is to expose fraud that can harm the organization and prevent even more fraud. This research is a case study at PT JR with the aim to find out the implementation of the whistleblowing system for detecting fraud at PT JR. The method used in this study is a combination method or mix methods. Data collection techniques using triangulation methods, namely quantitative data collection through questionnaires while qualitative through interviews and documents. Analyze data with a descriptive approach to get a real picture of the whistleblowing system at PT JR. The study population is an internal auditor at PT JR with the results of the study showing that the Whistleblowing System has a positive and significant effect on Fraud Detection. Keywords: Whistleblowing System, Fraud Detection. Sistem pelaporan pelanggaran atau whistleblowing system merupakan wadah bagi seorang pelapor whistleblower untuk melaporkan kecurangan atau pelanggaran yang dilakukan oleh internal organisasi. Sistem ini bertujuan untuk mengungkap fraud yang dapat merugikan organisasi dan mencegah fraud yang lebih banyak lagi. Penelitian ini studi kasus pada PT JR dengan tujuan untuk mengetahui implementasi whistleblowing system untuk pendeteksian fraud pada PT JR. Metode yang digunakan dalam penelitian ini adalah metode kombinasi atau mix methods. Teknik pengumpulan data menggunakan metode triangulasi yaitu pengumpulan data kuantitatif melalui kuesioner sedangkan kualitatif melalui wawancara dan dokumen. Analisa data dengan pendekatan deskriptif untuk mendapatkan gambaran nyata mengenai whistleblowing system di PT JR. Populasi penelitian adalah internal auditor di PT JR dengan hasil penelitian menunjukkan bahwa Whistleblowing System mempunyai pengaruh positif dan signifikan terhadap Pendeteksian Fraud. KataKunci:Whistleblowing System, Pendeteksian Fraud.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 170
Call Number: TA/55/21/010
NIM/NIDN Creators: 55516120055
Uncontrolled Keywords: Whistleblowing System, Pendeteksian Fraud.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Rifky
Date Deposited: 24 Dec 2021 07:26
Last Modified: 22 Jun 2023 04:34
URI: http://repository.mercubuana.ac.id/id/eprint/50404

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.