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Jeremy Bastanta Ginting
Masters in Professional Psychology, Atma Jaya Catholic University, Indonesia
Economics, Econometrics & Finance Social Sciences

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THE ROLE OF UNIVERSITY ORGANIZATIONAL CULTURE IN ANTI-FRAUD SYSTEMS (CASE STUDY AT UNIVERSITY X) Jeremy Bastanta Ginting; Hana Panggabean
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.259 KB) | DOI: 10.21532/apfjournal.v4i1.103

Abstract

University is expected to be a role model in the application of Good Corporate Governance (GCG), because it is the place where the values related to idealism are developed. In practicing GCG’s principles, organizational culture acts as a top layer for an early detection system against fraud. The purpose of this study is to measure the level of the internalization of organizational culture in University X. The data were collected through questionnaires distributed to selected education staff of University X. Sampling was done using sampling stratified technique with 180 participants. The research data were analyzed using descriptive statistical technique by exerting theoretical mean from the result of data collected to measure the level of understanding and application of behavior of university values. The results show that there is a gap between the expected (ideal) and current (actual) level of organizational culture internalization.
Co-Authors Hana Rochani Gustasari Panggabean