CD Skripsi

Pengaruh Whistleblowing System, Pengendalian Internal, Dan Budaya Organisasi Terhadap Pencegahan Fraud (Studi Empiris Pada Rumah Sakit Kota Pekanbaru)

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ABSTRACT
This study aims to analyze the effect of whistleblowing system, internal control, and organizational culture on fraud prevention in hospitals in Pekanbaru City. This research is quantitative research. The data source used is primary data generated from a total of 155 questionnaires with financial managers, internal supervisory units, financial staff, and hospital office employees as respondents. The population in this research is 31 hospitals consisting of type A to type D hospitals in Pekanbaru City. The results of data analysis using the help of the SPSS 30.0 program show that internal control and organizational culture affect fraud prevention in Pekanbaru City Hospitals. This happens because there is good integrity, regular monitoring, and hospital management upholds ethical values. Conversely, the whistleblowing system has no effect on fraud prevention in Pekanbaru City Hospitals. This occurs due to the unavailability of a forum for whistleblowers, lack of support for employees, and employee uncertainty about security when acting as a whistleblower.
Kata Kunci: Internal Control, Organizational Culture, Fraud Prevention, Whistleblowing system.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110032

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102110032

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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