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All Journal BUDGETING : Journal of Business, Management and Accounting Tangible Journal Jurnal Ekonomi Neo Journal of economy and social humanities Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA Jurnal Accounting Unipa
Mitan, Wilhelmina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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Journal : Jurnal Ekonomi

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The Effect Of Professionalism On The Prevention Of Fraud In Cooperatives With Anti-Fraud Awareness As A Moderation Variable Mitan, Wilhelmina; Herdi, Henrikus; Sanga, Konstantinus Pati
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This study aims to test the influence of professionalism on fraud prevention with anti-fraud awareness  as a moderation variable. This type of research is Causal-Comparative Research. The population in the study is Cooperative employees in the Sikka Regency Region with the level of position as Internal Auditor totaling 89 people, while the sampling technique in this study uses Saturated Sampling, which is the determination of samples if all members of the population are used as research samples. So that the sample in this study amounted to 89 respondents of Cooperative Internal Auditors in the Sikka Regency Area. The data collection techniques in this study are observation and questionnaire while the data analysis technique used is Moderated Regression Analysis. The results of the study show that (1) Professionalism has a positive effect on the prevention of fraud. (2) Anti-fraud awareness negatively moderates the influence of professionalism on the prevention of fraud. This means that Anti-Fraud Awareness weakens the influence of Professionalism on Fraud Prevention.
Co-Authors Beatrix Susanti Tapo, Maria Binsasi, Raymundus C. Rini Safriana Lero, Maria Claudia Bara, Jeane Da Gomez, Veronika Chantika Darius Purnama Rangga, Yoseph De Romario, Fransiscus Dekrita, Yosefina Andia Diliana, Siktania Maria Eo Kutu Goo, Emilianus Florida Sumiyati, Maria Goo, Emilianus Eo K. Goreti Towe Punang, Maria Henrikus Herdi, Henrikus Katharina Yuneti Lam, Nurtiana Lamawitak, Paulus Libu Libu Lamawitak, Paulus Linerdis Soo, Maria Loar, Theresia Maria Dua Loe, Elisabeth Agustina M. Yulia Jaeng, Wihelmina Maharani, Christiani Dimarcia Sri Maria Dilliana, Siktania Mario Charwayu Delang Putra, Yohanis Masdiana, Fransiska Merici Mbagha, Angela Niken Aurelia, Pipiet Nona Dince, Maria Nona Faustin, Theresia Noventriana Klarisanti Da Luja Pana, Kristianus Pati Sanga, Konstantinus Patricia Lue, Maria Paulus Libu Lamawitak Philipus Kurniawan, Antonius Ramlah, ST. Rangga, Yoseph Darius Purnama Riska Afrilia, Maria Romario, Fransiscus De Sanga, Konstantinus Pati Trisanti Wie Pau, Mery Yaninsi Nona, Elisabeth Yosef Alfian, Apriliano