PENGARUH WHISTLEBLOWING SYSTEM, SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN KEADILAN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN
Abstract
This study aims to analyze the influence of whistleblowing System, internal
control system, organizational culture, and organizational justice, on fraud
prevention. The sample in this study were the civil servants of irrigation
department of aceh province who have been working at least five years. This
Study uses primary data collected using questionnaires. In this study, sample of
198 respondents were selected using purposive sampling. The analytical tool used
in this study is SPSS 24.
Based on the result of data analysis is showing that whistleblowing System
has no effect on fraud prevention. Internal control system, organizational culture,
and organizational justice has significant positive effect on fraud prevention.