CD Tesis

Pengaruh Sistem Pengendalian Internal Pemerintah, Budaya Organisasi, Anti-Fraud Awareness Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderasi (Studi Pada Dinas Pendidikan Kota Pekanbaru)

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Efforts to prevent fraud that have not run properly and effectively have
resulted in an increase in fraud in various sectors in Indonesia, including the
education sector. The education sector should be a place that is truly clean from
acts of fraud, especially corruption. However, in reality there are still many acts
of corruption in this sector. The education sector occupies the top four to five as
the field that has the most corruption cases with the number of cases increasing
every year.
The purpose of this study was to examine and analyze the government's
internal control system, organizational culture, and Anti-Fraud Awareness effect
on fraud prevention with individual morality as a moderating variable. The
population in this study was Pekanbaru City Public Elementary School, which
amounted to 176 State Elementary Schools. The total population in this study was
540 (five hundred and thirty one) people/respondents. The sampling technique in
this study is using saturated sampling or census, namely a sampling technique
where all members of the population are sampled. The data used are primary data
sourced from questionnaires.
The data analysis technique used moderated regression analysis (MRA).
The results show that the government's internal control system, organizational
culture, and Anti-Fraud Awareness partially affect fraud prevention, Individual
morality moderates the effect of the government's internal control system,
organizational culture, and Anti-Fraud Awareness on fraud prevention. The
results of this study have implications for the Pekanbaru City Government,
especially the Education Office, to be able to minimize opportunities for
opportunities to commit fraud because every act of fraud can be detected quickly
and properly anticipated by the organization by implementing an optimal Internal
Control system, increasing employee morality and awareness so that able to meet
their needs and improve their performance as well as adjust the organizational
culture that has been implemented in order to further suppress the occurrence of
fraud.
Key words: Government internal control system, organizational culture, Antifraud
awareness fraud prevention, Individual morality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810247087

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810247087

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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