PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SISTEM DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN KECURANGAN

Santi Dwi Pramesti, NIM.: 19108040013 (2023) PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SISTEM DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN KECURANGAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This thesis is the result of research that describes the effect of internal control, whistleblowing and apparatus competence on prevention at the Regional Financial Management Board. This research has an impact on a phenomenon of increasing fraud cases that occur in the public sector in Indonesia. In order to prevent an increase in fraudulent acts, it can be done by improving the internal control system owned by the agency. In addition, the existence of a recovery system can also prevent acts of fraud. The formulation of the problem in this study is (1) can internal control affect the prevention of fraud at the Regional Financial and Asset Management Agency? (2) can whistleblowing affect the prevention of fraud at the Regional Financial and Asset Management Agency?, (3) does apparatus competence does not affect fraud prevention at the Regional Financial and Asset Management Agency? In this study using a quantitative approach with descriptive methods. The analytical method used is Multiple Linear Regression Analysis using the STATA 14 analysis test tool. The sampling technique used is saturated sample. The respondents of this research were 159 respondents. The results of this study indicate that (1) Internal control has a significant positive effect on fraud prevention, (2) Whistleblowing has a significant positive effect on fraud prevention, (3) Officer competence has a significant positive effect on fraud prevention.

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