CD Skripsi

Pengaruh Whistleblowing System, Bystander Effect, Dan Budaya Organisasi Terhadap Kecurangan Laporan Keuangan

---

This research aims to examine the influence of the whistleblowing system, bystander effect and organizational culture on fraudulent financial statement in the Regional Apparatus Organization of Siak Sri Indrapura Regency. This research is a type of quantitative research. In this research, Fraud Diamond Theory is used. The number of samples taken was 81 employees who worked in the Regional Apparatus Organization of Siak Regency by determining the research sample based on the purposive sampling method. Research data is primary data collected through direct questionnaire surveys. Data analysis uses multiple linear regression analysis to determine the influence of the whistleblowing system, bystander effect and organizational culture on fraudulent financial statement. The results of this research show that, (1) the whistleblowing system has a significant positive effect on fraudulent financial statement, (2) the bystander effect has a significant positive effect on fraudulent financial statement, (3) organizational culture has a significant negative effect on fraudulent financial statement.


Keywords: whistleblowing system, bystander effect, organizational culture, fraudulent financial statement.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2002126822

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

-

Bahasa

English

ISBN/ISSN

-

Klasifikasi

2002126822

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar