CD Tesis

Pengaruh Audit Internal Dan Whistleblowing System Terhadap Pencegahan Kecurangan Dengan Moralitas Individu Sebagai Variabel Moderasi (Studi Empiris Pada Bank Perkreditan Rakyat Di Provinsi Riau)

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Fraud prevention is an effort to eliminate all forms of fraudulent actions
that can harm the company. There are several factors that can prevent fraud from
occurring. The first factor is internal audit, internal audit is closely related to
fraud prevention issues within a company, the role of internal audit can trigger
the implementation of management risk control, internal control systems and
audit committees which have an important role in various aspects of the
organization including fraud prevention. The second factor is the whistleblowing
system, the whistleblowing system in a company is not only intended as a means
for fraudulent actions, but this system also indirectly becomes a means to monitor
activities between members and the existence of this system has the effect of
fearing every employee to commit fraudulent acts. The last factor is individual
morality, individual morality is related to one's actions or behavior or speech in
interacting with humans.
This study aims to examine the effect of internal audit and whistleblowing
system on fraud prevention with individual morality as a moderating variable.
The population used in this study is Rural Banks (BPR) in Riau Province,
amounting to 29 BPRs. The sample selection was through the saturated sampling
method with the internal audit department and the finance department as
respondents. The data used are primary data sourced from questionnaires. The
data analysis method used in this study uses the Partial Least Square (PLS)
approach.
The results show that there is an influence of internal audit on fraud
prevention, there is an effect of the whistleblowing system on fraud prevention,
there is an influence of internal audit on fraud prevention with individual morality
as the moderating variable and there is an influence of the whistleblowing system
on fraud prevention with individual morality as the moderating variable.
Keywords: Internal audit, whistleblowing system, individual morality, fraud
prevention

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0014)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xii, 126 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0014)

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

FATAH

Versi lain/terkait

Lampiran Berkas

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