Atma Jaya Accounting Reseach (AJAR)
Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)

THE EFFECT OF ORGANIZATIONAL CULTURE, INTERNAL AUDIT, AND WHISTLEBLOWING SYSTEM ON FRAUD PREVENTION DURING THE COVID-19 PANDEMIC AT PT DWIMANUNGGAL KARYA INDONESIA

Lainun Awanis (Unknown)
Dina Dwi Oktavia Rini (UNIVERSITAS MUHAMMADIYAH SIDOARJO)



Article Info

Publish Date
28 Feb 2023

Abstract

This study aims to determine the effect of organizational culture, internal audit, and whistleblowing system on fraud prevention during the covid-19 pandemic at PT Dwimanunggal Karya Indonesia Sidoarjo. The method used in this research is quantitative method with primary data obtained from the distribution of questionnaires measured using a likert scale. This study uses a saturated sampling technique so that the entire population is used as a research sample with a total of 40 company’s employees as respondents. The analytical method used in this study is multiple linear regression analysis and the program used to analyze the data is using SPSS Statistics 26. The results show that organizational culture has no effect on fraud prevention during the covid-19 pandemic, internal audit has no effect on fraud prevention during the covid-19 pandemic, while the whistleblowing system has an effect on fraud prevention during the covid-19 pandemic.

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Journal Info

Abbrev

AJAR

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan ...