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All Journal Value Added : Majalah Ekonomi dan Bisnis Jurnal Penelitian Ekonomi dan Bisnis Fokus Ekonomi Jurnal Sains Sosio Humaniora International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Target : Jurnal Manajemen Bisnis Jurnal Ekonomi dan Bisnis Kontemporer Jurnal Egaliter Majalah Ilmiah Inspiratif Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas
Patricia Dhiana Paramita
Universitas Pandanaran Semarang, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Jurnal Penelitian Ekonomi dan Bisnis

 1 
Examining the Influence of Locus of Control and Perceived Behavior Control on Fraud Prevention with Whistleblowing as an Intermediate Variable: A Case Study of PT. Lintang Kejora Semarang Andika, Arditya Dian; Martadi, Nana Storada Dwi; Paramita, Patricia Dhiana; Ratnawati, Juli
Jurnal Penelitian Ekonomi dan Bisnis Vol. 9 No. 1 (2024): March 2024
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v9i1.9515

Abstract

This study investigates the intricate relationship between locus of control, perceived behavior control, and fraud prevention, with whistleblowing as a mediating construct. The research adopted a comprehensive sampling strategy known as a census approach, which encompassed the entirety of the employee population at PT. Lintang Kejora, comprising a total of 100 individuals, thereby ensuring their inclusion as research respondents. The data analysis methodologies employed in this study comprised two-stage least-squares regression and path analysis. The results of the data analysis indicate that locus of control and perceived behavior control exert a partially positive and statistically significant influence on whistleblowing. However, locus of control and perceived behavior control do not appear to have a significant impact on fraud prevention. Additionally, whistleblowing exhibits a positive and statistically significant influence on fraud prevention. Nevertheless, whistleblowing does not mediate the impact of locus of control and perceived behavior control on fraud prevention to a significant extent. These findings shed light on the multifaceted interplay between individual psychological attributes, whistleblowing, and fraud prevention within organizations. Addressing these implications can aid in the development of more effective strategies for preventing and managing fraud in organizational settings. Keywords:locus of control, perceived behavior control, personal cost, whistleblowing, fraud prevention 
Co-Authors Adhi, Daniel Kartika Agustien Zulaidah Andika, Arditya Dian Apriyanto Budhi Wibowo Arditya Dian Andika Cicik Harini Daniel Kartika Adhi Dhwa Dipta Dhyaksa Firmansyah Firmansyah Harini, Cicik Heru Sri Wulan Juli Ratnawati Leonardo Budi Hasiholan Luhgiatno Martadi, Nana Storada Dwi Nurkholik, Nurkholik Oktarina, Sintya Panca Wahyuningsih Prabowo, Janitra Rekno Sulandjari Ulfa, Firda Nisafera Ummi Chasanah Widyastuti, Ika Aprilia Wulan, Heru Sri Yudhianto, Reskya Herru Putra Zulaidah , Agustien