PENGARUH FRAUD DIAMOND DAN EFFECTIVENESS OF INTERNAL CONTROL TERHADAP KECURANGAN TRANSPORTASI ONLINE (Studi Empiris Pada Grab Indonesia)

MONICA, RIZKA (2024) PENGARUH FRAUD DIAMOND DAN EFFECTIVENESS OF INTERNAL CONTROL TERHADAP KECURANGAN TRANSPORTASI ONLINE (Studi Empiris Pada Grab Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The existence of online transportation answers the community's need for cheap and convenient transportation and solves the problem of unemployment in Indonesia. But on the other hand, there are many cases of booking fraud carried out by online transportation partners. The types of fraud committed by drivers include making fake orders in the Grab application, using fake GPS to manipulate the driver's position. This study is to study the effect of diamond fraud and Effectiveness of Internal Control on fraudulent transportation orders based online at Grab Indonesia. This research is quantitative research with primary data from questionnaires and using a Likert scale. The population of this research is drivers Grab in Indonesia. The convenience sampling technique of sampling and a sample of 190 drivers. The data was analyzed with multiple regression models and processed using Smart Partial Least Squares (PLS) version 3.2.9 software. The result of data processing requires diamond fraud to have a significant positive effect on online transportation fraud. Effectiveness of the internal control system no effects on the on fraudulent transportation orders based online Keberadaan transportasi online menjawab kebutuhan masyarakat akan transportasi yang murah dan nyaman serta memecahkan masalah pengangguran di Indonesia. Namun di sisi lain, banyak terjadi kasus kecurangan pemesanan yang dilakukan oleh mitra transportasi online. Berbagai macam kecurangan yang dilakukan pengemudi, antara lain melakukan orderan fiktif di aplikasi Grab, menggunakan GPS palsu untuk mengelabui posisi pengemudi. Penelitian ini bertujuan mempelajari pengaruh Fraud Diamond dan Effectiveness of Internal Control terhadap kecurangan order transportasi berbasis online pada Grab Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan data primer dari kuesioner dan menggunakan Skala Likert. Populasi penelitian ini adalah driver Grab Indonesia. Teknik pengambilan sampel yang digunakan adalah convenience sampling, dengan sampel sebanyak 190 driver. Data dianalisis dengan model regresi berganda dan diolah menggunakan software Smart Partial Least Squares (PLS) version 3.2.9. Hasil penelitian ini menunjukkan bahwa Fraud Diamond berpengaruh signifikan dengan arah positif terhadap kecurangan transportasi online dan Effectiveness of Internal Control tidak berpengaruh terhadap kecurangan transportasi online.

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