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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 Aditiya Hermawan Ahmad Sukandar Ahmad Taufik Ahmad Yusuf Andrian Putra Ananda, Stanley Anang Rohmad Jatmiko Andri Wijaya Arman Asnun Parwanti Benny Daniawan Daniawan, Benny Dede Andi Dewi Oktavia edy Fauzi, Agam Halim Wijaya, Ardie Hanun Asrohah Hendra Gunawan, Alexius Hermawan , Aditiya Irninthya Nanda Pratami Irwan Iskandar Ritonga Johan Santoso Jonathan Kristen Kumala, Sonya Ayu Kurnia , Yusuf Kurniawan Maranto, Ardiane Rossi Kuswanto, Verri Lunardi, Lidya Machrus Ali Mawar Kartina, Ratu Mey Maemunah Mone, Ansyari Muh Nasir Muhamad Ali Muhammad Afandi Arifin Nailatuzzuhra Nurhapsa Nuridha Rachmat, Ade Dian Pupung Purnamasari Rosita, Yeti Rossi , Ardiane Rossi Kurniawan Maranto, Ardiane Rossi Ryo Setyawan Sugeng Prayitno Suwitno Syahid, Adi Syahruni Thamrin, Syahruni Tia Nurapriyanti Yusuf Kurnia Yusuf Kurnia, Yusuf