CD Tesis

pengaruh budaya organisasi, moralitas individu, dan whistleblowing system terhadap pencegahan fraud: pengendalian internal sebagai pemoderasi

---

The issue of fraud within local governments is a serious challenge that has the potential to disrupt the quality of public services and undermine public trust. Fraudulent practices, such as corruption, misuse of funds, and data manipulation, often occur due to weak oversight, a lack of transparency, and the low integrity of local officials. This situation requires strengthening internal control system, increasing transparency in financial management, and implementing technology to detect and prevent fraud, while simultaneously encouraging active public participation in oversight of local government governance. Regional financial management plays a crucial role in preventing fraud within local governments by implementing the principles of transparency, accountability, and effective internal control. Through clear budget planning, accurate record keeping, and open reporting, the potential for fraud can be minimized. Furthermore, the use of information technology in financial management enables real-time monitoring and early detection of suspicious activity. Support from competent and high-integrity human resources, as well as community involvement, are also key factors in ensuring proper regional financial management and a freedom from fraud.
This study aims to examine and analyze the influence of organizational culture, individual morality, and whistleblowing system on fraud prevention with internal control as a moderator. This study is a quantitative study using primary data in the form of questionnaires. The population in this study were all Regional Apparatus Organizations (OPD) within the Riau Provincial Government, totaling 34 OPDs. The sampling technique used a purposive sampling technique. The selected sample in this study amounted to 102 respondents and were selected based on certain characteristics. Data processing in this study used a PLS-SEM-based data analysis tool using the SmartPLS version 4 software program. The analysis techniques used were outer model, inner model, and hypothesis testing (bootstrapping).
The results of the study indicate that organizational culture has a significant influence on fraud prevention. This indicates that the higher the values, beliefs, and norms of individuals within the organization, the stronger the organizational culture is formed, thereby reducing the risk of fraud. Individual morality does not have a significant influence on fraud prevention. This is because individuals assume they have achieved a high level of morality and also because individuals commit fraud not of their own volition, but due to pressure from superiors. The whistleblowing system has a significant influence on fraud prevention. This indicates that the whistleblowing system plays a crucial role in maintaining the integrity of regional financial management, increasing public trust, and preventing fraud through early detection. Internal control weakens the influence of organizational culture on fraud prevention. This indicates that organizational culture is a habit separate from the internal control system. In other words, regardless of the presence or absence of an internal control system, culture will
xv
remain part of the habits within the organization. Internal control can strengthen the influence of individual morality on fraud prevention. This indicates that when internal control is implemented effectively, every individual with high morality will feel supported and motivated. This control system can provide strict consequences for violators, thus discouraging them from committing fraud. Internal controls can strengthen the whistleblowing system's role in fraud prevention. This demonstrates that when internal controls function well, reports received through the whistleblowing system can be acted upon quickly and appropriately.
Key Words: Fraud Prevention, Organizational Culture, Individual Morality, ……………. Whistleblowing System, and Internal Control

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2210247995

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2210247995

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Magister Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar