PENGARUH BUDAYA ORGANISASI, WHISTLEBLOWING SYSTEM, DAN PROACTIVE FRAUD AUDIT TERHADAP PENCEGAHAN FRAUD DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Empiris pada SMA/SMK Negeri dan Swasta di Kota Bandar Lampung)

Hidayah, Hanum Rahmala and Toni, Nurhadianto (2024) PENGARUH BUDAYA ORGANISASI, WHISTLEBLOWING SYSTEM, DAN PROACTIVE FRAUD AUDIT TERHADAP PENCEGAHAN FRAUD DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Empiris pada SMA/SMK Negeri dan Swasta di Kota Bandar Lampung). Skripsi thesis, Institut Informatika dan Bisnis Darmajaya.

[img] Text
COVER.pdf
Download (357kB)
[img] Text
ABSTRAK.pdf
Download (358kB)
[img] Text
ABSTRACT.pdf
Download (876kB)
[img] Text
HALAMAN PERNYATAAN.pdf
Download (358kB)
[img] Text
HALAMAN PERSETUJUAN.pdf
Download (475kB)
[img] Text
HALAMAN PENGESAHAN.pdf
Download (558kB)
[img] Text
DAFTAR ISI.pdf
Download (81kB)
[img] Text
BAB I.pdf
Download (80kB)
[img] Text
BAB II.pdf
Download (106kB)
[img] Text
BAB III.pdf
Download (250kB)
[img] Text
BAB IV.pdf
Download (168kB)
[img] Text
BAB V.pdf
Download (26kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (149kB)
[img] Text
LAMPIRAN.pdf
Download (1MB)

Abstract

ABSTRACT THE EFFECT OF ORGANIZATIONAL CULTURE, WHISTLEBLOWING SYSTEM, AND PROACTIVE FRAUD AUDIT ON FRAUD PREVENTION OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS) (Empirical Study on Public & Private SMA/SMK in Bandar Lampung City) By: HANUM RAHMALA HIDAYAH 2012120069 E-mail: harafazli@gmail.com This study aims to test and provide empirical evidence about the effect of Organizational Culture, Whistleblowing System, and Proactive Fraud Audit on Fraud Prevention in the Management of School Operational Assistance Funds (BOS) in Public and Private Senior High School dan Vocational High School in Bandar Lampung City. Data collection was carried out through a questionnaire distributed to 30 respondents involved in the management of School Operational Assistance Fund in Public and Private Senior High School dan Vocational High School in Bandar Lampung City. The analysis method used is Multiple Linear Regression using the IBM SPSS Statistics 22. The results of this study indicate that Organizational Culture has a Significant Effect on Fraud Prevention. Meanwhile, the Whistleblowing System and Proactive Fraud Audit has no Significant Effect on the Prevention of Fraud in the Management of School Operational Assistance Funds (BOS) in Public and Private Senior High School dan Vocational High School in Bandar Lampung City. This finding confirms that a strong Organizational Culture can be an important mechanism in Fraud Prevention, especially through strengthening Transparency and Accountability in the Management of School Operational Assistance Funds, although the Whistleblowing System and Proactive Fraud Audits has no show significant results in this study. Keywords: Organizational Culture, Whistleblowing System, Proactive Fraud Audit, School Operational Assistance Funds

Item Type: Thesis (Skripsi)
Subjects: eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Hanum Rahmala Hidayah
Date Deposited: 18 Oct 2024 07:42
Last Modified: 18 Oct 2024 07:42
URI: http://repo.darmajaya.ac.id/id/eprint/18667

Actions (login required)

View Item View Item