https://aboutmusicschools.com https://slotmgc.com https://300thcombatengineersinwwii.com https://mobilephonesource.co.uk https://discord-servers.io https://esmark.net https://slotmgc.com https://nikeshoesinc.us https://ellisislandimmigrants.org https://holidaysanthology.com https://southaventownecenter.net https://jimgodfreydesign.com https://mckinneypaintingpros.com https://enchantedmansion.org https://mckinneypaintingpros.com https://laurabrodieauthor.com https://holidaysanthology.com https://ardictionary.com https://113.30.151.116 https://103.252.118.20 https://206.189.83.174 https://157.230.39.109 https://128.199.85.208 https://172.104.51.149 https://174.138.21.250 https://157.245.50.183 https://152.42.239.189 https://188.166.210.125 https://152.42.178.155 https://192.53.172.202 https://172.104.188.91 https://103.252.118.157 https://63.250.61.107 https://165.22.104.74

Pengaruh Whistleblowing System dan Kompetensi Sumber Daya Manusia terhadap Pencegahan Fraud

Authors

  • Widya Puspitanisa Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Islam Bandung
  • Pupung Purnamasari Universitas Islam Bandung

DOI:

https://doi.org/10.29313/jra.v1i1.188

Keywords:

Whistleblowing System, Kompetensi Sumber Daya Manusia, Pencegahan Fraud

Abstract

Abstract. The purpose of this research is to see if the Whistleblowing System and Human Resource Competence affect Fraud Prevention. This research objek are the whistlebowing system, human reource competence, and fraud prevention. The subject in this study were employees of the Bandung Regency Social service. The study employs a quantitative approach and employs descriptive verification as a research method. This study relies on primary data gathered using questionnaires and the approach of incidental sampling. The 38 statement questions in this study questionnaire are separated into three variables: 9 statement items for the whistleblowing system variable, 18 statement items for the human resource competency variable, and 11 statement items for the fraud prevention variable. There are 55 respondents in the sample, all of whom work for the Bandung Regency Social Service. Multiple linear regression analysis was used to analyze the data. According to the results of research, the whistleblowing system and human resource competency have a substantial impact on fraud prevention.

Abstrak. Tujuan dari penelitian ini adalah mengetahui apakah terdapat pengaruh antara Whistleblowing System dan Kompetensi Sumber Daya Manusia terhadap Pencegahan Fraud. Objek penelitian ini yaitu whistleblowing system, kompetensi sumber daya manusia, dan pencegahan fraud. Subjek dalam penelitian ini pegawai di Dinas Sosial Kabupaten Bandung. Metode penelitiannya yaitu deskriptif verifikatif dan menggunaka pendekatan kuantitatif. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunkan kuesioner, dan metode incidental sampling. Kuesioner penelitian ini terdiri atas 38 item pernyataan yang dibagi ke dalam tiga variabel yaitu 9 item pernyataan untuk variabel whistleblowing system, 18 item pernyataan untuk variabel kompetensi sumber daya manusia, dan 11 item pernyataan untuk variabel pencegahan fraud. Adapun sampelnya yaitu sebanyak 55 responden yang merupakan pegawai di Dinas Sosial Kabupaten Bandung. Peneliti menggunakan teknik Analisis regresi linear berganda. Hasil penelitian ini menunjukan jika whistleblowing system dan kompetensi sumber daya manusia berpengaruh positif signifikan terhadap pencegahan fraud.

Downloads

Published

2021-10-26