PENCEGAHAN PERILAKU FRAUD MELALUI PENGUATAN WHISTLEBLOWING SYSTEM, KEPRIBADIAN, DAN KEPUASAN KERJA - Firdaus, Rizky Fajar; Yusnita, Nancy (Universitas Pakuan, 2024)
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system dan kepribadian terhadap kecenderungan pemeriksa untuk berperilaku fraud melalui kepuasan kerja. di Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Populasi penelitian yaitu Pemeriksan AKN VI di Kantor Pusat BPK RI. Teknik penarikan sampel menggunakan teknik purposive sampling dan diperoleh sebanyak 157 responden. Analisis data menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa whistleblowing system dan kepribadian masing-masing berpengaruh positif dan signifikan terhadap kepuasan kerja; whistleblowing system; kepribadian; dan kepuasan kerja masing-masing berpengaruh negatif dan signifikan terhadap perilaku fraud; whistleblowing system dan kepribadian berpengaruh negatif dan signifikan terhadap perilaku fraud melalui kepuasan kerja. Penelitian ini diharapkan dapat dijadikan bahan dalam upaya pecegahan perilaku fraud di masa yang akan datang melalui penguatan whistleblowing system, pengembangan program pelatihan kepribadian, serta peningkatan kepuasan kerja. ABSTRACT This study aims to determine the effect of the whistleblowing system and personality on the tendency of auditors to behave fraudulently through job satisfaction at the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The population of the study was the AKN VI Audit at the BPK RI Head Office. The purposive sampling technique was used to obtain 157 respondents. Data analysis used Structural Equation Modeling (SEM). The results of this study indicate that the whistleblowing system and personality each have a positive and significant effect on job satisfaction; whistleblowing system, personality, and job satisfaction each have a negative and significant effect on fraudulent behavior; whistleblowing system and personality have a negative and significant effect on fraudulent behavior through job satisfaction. This study is expected to be used as material in efforts to prevent fraudulent behavior in the future through strengthening the whistleblowing system, developing personality training programs, and increasing job satisfaction.