Article Per Year (5 Year)
p-Index From 2021 - 2026
5.366
P-Index
This Author published in this journals
All Journal Jurnal Sains dan Teknologi Journal of Information Systems Engineering and Business Intelligence Tropical Animal Science Journal Pendas : Jurnah Ilmiah Pendidikan Dasar BISEI: Jurnal Bisnis dan Ekonomi Islam bit-Tech Jurnal Cahaya Mandalika Hukum Responsif : Jurnal Ilmiah Fakultas Hukum Universitas Swadaya Gunung Jati Cirebon Journal of Science and Education (JSE) Abdi-Dharma East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Agribis Journal Of Science Education And Management Business Bandung Conference Series: Accountancy JURNAL PILAR KEADILAN Journal of Research and Publication Innovation MAJAPAHIT POLICY Jurnal Industrikrisna Jurnal Krakatau (Indonesian of Multidiciplinary Journal) AGRIC Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Buletin Pengembangan Perangkat Pembelajaran Journal of Ekonomics, Finance, and Management Studies Indonesian Journal of Humanities and Social Sciences J-CEKI Jurnal Pengabdian Cendekia STIKes BBM Mengabdi: Jurnal Pengabdian Masyarakat Social Humanity Journal Social Civilecial Jurnal Pendidikan Islam Al-Katib Interaction Lentera: Journal of Islamic Studies
JUNAEDI
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Bandung Conference Series: Accountancy

 1 
Pengaruh Audit Internal dan Efektivitas Whistleblowing System Berpengaruh terhadap Pencegahan Kecurangan (Fraud) Junaedi; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10425

Abstract

Abstract. Fraud prevention consists of various actions taken with the intention that the possibility of fraud can be minimized, and limit the losses that may arise if the fraud occurs. One way to prevent fraud is through the assistance of the Internal Audit function which focuses on preventing and detecting fraud as well as implementing an effective and adequate whistleblowing system. This study aims to determine how much influence internal audit and whistleblowing system effectiveness have on fraud prevention at state-owned banks in Bandung City. The methods used are descriptive and verifiative methods. The population in this study amounted to 60 employees of Government Banks (SOEs) in Bandung City. The hypothesis testing proposed, analyzed based on statistical technicalities, namely by normality tests, validity tests, reliability tests, multiple regression analysis, coefficients of determination, t tests and F tests. The results showed that internal audit and whistleblowing system have a positive and significant effect on fraud prevention. Abstrak. Pencegahan kecurangan terdiri atas berbagai tindakan yang dilakukan dengan maksud agar kemungkinan terjadinya kecurangan itu dapat diminimalisir, dan membatasi kerugian yang mungkin timbul bila kecurangan tersebut terjadi. Salah satu cara untuk mencegah kecurangan adalah melalui bantuan dari fungsi Audit Internal yang berfokus pada pencegahan dan pendeteksian adanya kecurangan serta penerapan whistleblowing system yang efektif dan memadai. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh audit internal dan efektivitas whistleblowing system terhadap pencegahan kecurangan (fraud) pada Bank BUMN Kota Bandung. Metode yang digunakan adalah metode deskriptif dan verifikattif. Populasi dalam penelitian ini berjumlah 60 orang pegawai Bank Pemerintah (BUMN) di Kota Bandung. Pengujian hipotesis yang diajukan, dianalisis berdasarkan teknis statistik yaitu dengan uji normalitas, uji validitas, uji reliabilitas, analisis regresi berganda, koefisien determinasi, uji t dan uji F. Hasil penelitian menunjukan bahwa audit internal dan whistleblowing system berpengaruh secara positif dan signifikan terhadap pencegahan kecurangan (fraud).
Co-Authors Abdul Wahab Adinda Adinda Aditiya Hermawan Ahmad Sukandar Ahmad Taufik Ahmad Yusuf Andrian Putra Aiska Putri Ramadhani Ali Wafa Ambarsari, Dewi Ananda, Stanley Anang Rohmad Jatmiko Andi Bunyamin Andri Wijaya Andrian Rifaldi Arman Asnun Parwanti Bachtiar, Machdum Bachtillah, Andriansyah Benny Daniawan Budiyanto Budiyanto Ceng Giap, Yo Daniawan, Benny Dean Adreansyah Dede Andi Dewi Oktavia Diki Dikrurahman Dyah Fitri Astuti, Shinta edy Eliza Meliana Fattah, A. H. Fauzi, Agam G. Ciptadi Habeahan, Rasman Halim Wijaya, Ardie Hanun Asrohah Hendra Gunawan, Alexius Hermawan , Aditiya Hikmal Noerdiansyah Irawan, Yumna Nazih Irninthya Nanda Pratami Irwan Iskandar Ritonga Iswara, Aditya Johan Santoso Jonathan Junaenah Khaeruddin Khaeruddin Kristen Kumala, Sonya Ayu Kurnia , Yusuf Kurniawan Maranto, Ardiane Rossi Kuswanto, Verri Lunardi, Lidya M. Yusuf Machrus Ali Mawar Kartina, Ratu Mey Maemunah Mone, Ansyari Muh Nasir Muhamad Ali Muhammad Afandi Arifin N. Isnaini Naharuddin Naharuddin Nailatuzzuhra Natsir, M. H. Nur Aeni F Nurhapsa Nuridha Rachmat, Ade Dian Pendi Supendi Pupung Purnamasari Purnomo, Azis Rezkikah Muis Riki Rino Risnandar, Aep Rosita, Yeti Rossi , Ardiane Rossi Kurniawan Maranto, Ardiane Rossi Ryo Setyawan S. Wahjuningsih Siregar, Julinda Siti Sripatimah Sjaiful, Arrie Sugeng Prayitno Suprih Widodo Supriyatno Suwitno Syahid, Adi Syahruni Thamrin, Syahruni Syamsuryadi, B. T. Susilawati Tegar Ardhika Putra Tia Nurapriyanti Ulva Elviani Wydiastuty Kusuma, Lianny Yusuf Kurnia Yusuf Kurnia, Yusuf Zohriah, Anis