PENGARUH PENGENDALIAN INTERNAL, INTEGRITAS KARYAWAN DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN

Alfira Tifa Muliza(1), Christina Dwi Astuti(2*),

(1) Fakultas Ekonomi dan Bisnis Universitas Trisakti
(2) Fakultas Ekonomi dan Bisnis Universitas Trisakti
(*) Corresponding Author

Abstract


This research aims to determine the influence of Internal Control, Employee Integrity, and Organizational Commitment on Fraud Prevention within PT Bank Negara Indonesia Tbk. Jakarta City area. The data for this research were 114 employees from PT Bank Negara Indonesia Tbk. Jakarta City area. This research method is a quantitative research method with primary data obtained from questionnaire data which is measured using an interval scale. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that Internal Control has no effect on fraud prevention, employee integrity has a positive effect on fraud prevention, Organizational Commitment has a positive effect on fraud prevention.


Keywords


Employee’s Integrity, Fraud Prevention, Internal Control, Organizational Commitment

Full Text:

PDF

References


Anggoe, M., & Reskino, R. (2023). Pengaruh Pengendalian Internal, Whistleblowing System, dan Komitmen Organisasi terhadap Pencegahan Kecurangan dengan Moralitas Individu Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 10(1), 31–50. https://doi.org/10.25105/jat.v10i1.15818

Febriansyah, A., & Indirwan, I. (2022). Pengaruh Integritas Dan Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Negara (Studi Kasus Kpp Pratama Bandung Bojonagara). In Business, And Accounting Journal Homepage (Vol. 2).

Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 (10th ed). Undip.

Jensen, M dan Meckling, W. 1976. Theory Of The Firm: Managerial Behavior, Agency Cost And Ownership Structure. https://bungrandhy.wordpress.com/2013/01/12/teori-keagenan-agencytheory/

Meutia, T. (2021). Pengaruh Pengendalian Internal dan Komitmen Organisasi terhadap Pencegahan Fraud pada Rumah Sakit Umum Daerah Aceh Timur. (Vol. 2, Issue 2).

Noeriani, M., Purnamasari, P., Hernawati, N. (2023) Prodi Akuntansi, N., Ekonomi dan Bisnis, F., & Islam Bandung, U. (n.d.). Bandung Conference Series: Accountancy Pengaruh Integritas Auditor dan Komitmen Organisasi terhadap Pencegahan Fraud. https://doi.org/10.29313/bcsa.v2i2.9137

Novita Wulandari, D.,& Nuryatno, M. (2018). Studi Akuntansi Universitas Trisakti Jakarta, P. F. The Effect of Internal Control, Anti-Fraud Awareness, Integrity, Independence, and Profrsionalism to Fraud Prevention. 4(2).

Ramadani, A., Gita Suci, R., & Syaf Putra, R. (2023). Bilancia: Jurnal Ilmiah Akuntansi Internal Control Effect and Organizational Commitment Against Fraud Preventional on the Hospital Madani Pekanbaru City. In Jurnal Ilmiah Akuntansi (Vol. 7, Issue 3). http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index

Reskia, R., & Sofie. (2022). Pengaruh Internal Audit, Anti fraud Awareness, Komitmen Organisasi dan Budaya Organisasi terhadap Pencegahan Fraud (Studi kasus PT. Inti Persada Nusantara). Jurnal Ekonomi Trisakti, 2(2), 419–432. https://doi.org/10.25105/jet.v2i2.14531

Sugiyono, (2020). Statistika Untuk Penelitian. Bandung. CV Alfabeta

Sulistiyanti, R., Rahmah, S., & Arizah, A. (2021). Pengaruh Pengendalian Internal, Komitmen Organisasi dan Perilaku etis Karyawan terhadap Pencegahan Fraud pada PT Bank Rakyat Indonesia. YUME : Journal of Management, 4(3), 39–47. https://doi.org/10.37531/yume.vxix.356

Syiddah, R. Az-Zahra., A., Jaelani, A & Nursi, M. (2021). Pengaruh Pengendalian Internal Dan Integritas Karyawan Terhadap Pencegahan Kecurangan (Fraud) Pada PT. Bank KEB Hana Indonesia Wilayah Jakarta.

Wernerfelt. 1984. A resource-based view of the firm. Strategic Management Journal.

Yusni, (2022). Pengaruh Implementasi E-Procurement dan Komitmen Organisasi Terhadap Pencegahan Fraud Pengadaan Barang/Jasa Dengan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi.




DOI: https://doi.org/10.37365/ebid.v1i2.225

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Lisensi Creative Commons

Karya ini dilisensikan di bawah  Lisensi Internasional Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 .