CD Tesis

Pengaruh Komitmen Organisasi, Pengendalian Internal, Dan Religiusitas Terhadap Pencegahan Fraud Pada Organisasi Perangkat Daerah Pemerintah Provinsi Riau Dengan Kompetensi Pegawai Sebagai Variabel Moderasi

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Fraud prevention is an effort made to minimize or eliminate the emergence of fraud, such as corruption, misuse of assets, or manipulating reports. Fraud prevention efforts can increase awareness of the dangers of fraud, and when fraud prevention is carried out properly, the practice of fraud can be overcome.
This study aims to analyze the influence of organizational commitment, internal control, and religiosity on fraud prevention in the Regional Government Apparatus Organization of the Riau Provincial Government with Employee Competence as a moderating variable. The population of this study was all officials working in the Regional Government Apparatus Organization of the Riau Provincial Government. The sampling technique used the purposive sampling method involving 39 Regional Government Apparatus Organizations of the Riau Provincial Government consisting of the Head or Budget User, Head of Finance, Regional Inspectorate and Expenditure Treasurer, Regional General Treasurer Authorized. The data collection technique was carried out using a questionnaire. The data analysis technique used multiple linear regression and moderated regression with the help of WrapPls.
Based on the test results, it shows that organizational commitment, internal control, and religiosity have a positive and significant effect on fraud prevention, which means that good organizational commitment, including well-organized internal control and a good level of religiosity, will be able to increase fraud prevention efforts. Employee competence is a factor that moderates the influence of organizational commitment and internal control on fraud prevention, but it is not proven to be a factor that moderates the influence of religiosity on fraud prevention, which means that competence is only able to strengthen the influence of organizational commitment and internal control on fraud prevention, but is not able to strengthen or weaken the influence of religiosity on fraud prevention because employees will continue to work according to their beliefs so as not to take unethical actions even though they have high competence or vice versa.

Key words: Organizational Commitment, Internal Control, Religiosity, Fraud Prevention, Employee Competence

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110247060

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110247060

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

Jaka

Versi lain/terkait

Lampiran Berkas

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