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Citra Sukmadilaga
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
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Journal : Jurnal Pendidikan Akuntansi dan Keuangan

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Pencegahan Fraud Melalui Budaya Organisasi, Good Corporate Governance Dan Pengendalian Internal Rustandy, Teddy; Sukmadilaga, Citra; Irawady, Cahya
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.24125

Abstract

PT Pos Indonesia (Persero) is one of the state-owned enterprises that has experienced various cases of fraud. The fraud cases that occurred in these companies have caused significant financial losses to the company and of course the state's financial losses. PT Pos Indonesia (Persero) has large assets, with more than 4,000 offices scattered throughout the archipelago. Therefore, preventive measures are needed in order to protect their assets from fraud. The method used in this research is a case study method with a quantitative descriptive approach. The data analysis technique used is the path analysis method. As for the research population, 11 regional post offices and 205 inspection post offices (Kprk) throughout Indonesia, so that the total population is 216 offices. While the sample method used in this study is the saturated sampling method (census), in which all members of the population are determined to be the research sample. The results showed that organizational culture, good corporate governance and internal control simultaneously and partially had a significant and positive influence on fraud prevention at PT Pos Indonesia (Persero). This means that the better the implementation of organizational culture, good corporate governance and internal control, the higher the level of fraud prevention at PT Pos Indonesia (Persero).
Co-Authors Abd. Akram H Adiningsih, Tutut Afiyana, Indria Fitri Agustiningsih, Maulina Anak Agung Istri Sri Wiadnyani Anindya, Desy Astrid Anita Dwi Utami Anita Dwi Utami Ardian Ardian Asmawanti-s, Dri Balgis, Putri Dona Billy Vidhya Rumbobiar Cempaka, Adisti Gilang Chairia Chairia Chairia Lubis Cupian Cupian devi, Meita candra Devianti Yunita Dewi Febriani Dewi, Divina Mahardika Dillak, Vaya Juliana Dini Rosdini Divina Mahardika Dewi Fajar, Akhmad Farah Dwi Puspitasari Fazriah, Siti Hamdi A Pertama Hani Meilita Purnama Subardi Hasibuan, Ahmad Basid Heryah, N. Hida Hiyanti Hida Hiyanti Hiyanti, Hida Holyness Nurdin Singadimedja Ida Farida Indri Yuliafitri Irawady, Cahya Jauhari, Rifqie Julialevi, Karina Odia Kusumaningrum, Nelsy Leny Suzan Lidya Agustina Lubis, Chairia Lucky Nugroho Megawati, Lokita Rizky Meutia Riany Mochammad Ridwan Mubarrok, Ahmad Muhammad Alam Mauludina mutmainah Nanik Rahayu Ngirfan, Achmad PALUPI, AGUSTIN PARDEDE, Mazmur Petrolis Nusa Perdana, Petrolis Nusa Pinondang, Victor Pramono, Sigid Eko Prima Yusi Sari Puspitasari, Farah Dwi Putri, Aliea Yenemia Putu Virra Indah Perdanawati, Luh Ramadhan, Muhamad Dias Rista Bintara, Rista Rochman Marota Rustandy, Teddy Saputra, Rishi Satria, Dy Ilham Sihombing, Elisabeth Soegieharto, Dhani Heryanto Solihat, Iis Sri Mulyani Srihadi Srihadi Sudrajat sudrajat Sulhani, Sulhani Tettet Fitijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti, Tettet Tiara Gadis Riyanti Tiara Gadis Riyanti Tri Utami Lestari uswatun khasanah Vitra Yozi Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Winarningsih, Srihadi Yadiati, Winwin Yulinda Putri Prativi Zahra Nur Azizah Kamilah Zakarsi, Wahyudin Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Wahyudin