| dc.contributor.advisor | GUNAWAN, BARBARA | |
| dc.contributor.advisor | | |
| dc.contributor.author | HUMAIROH, NUR AISYAH | |
| dc.date.accessioned | 2019-09-20T01:54:15Z | |
| dc.date.available | 2019-09-20T01:54:15Z | |
| dc.date.issued | 2019-02-25 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/28889 | |
| dc.description | The purpose of this study is to determine the effect of individual
morality, compensation, compliance to rules, and whistleblowing systems on the
fraud prevention at KPP Pratama of Sukabumi regency. The population in this
research are employees of KPP Pratama of Sukabumi regency, and the sample of
this research are 30 employees selected with purposisive sampling and who
received the delegation of examination section, billing section, ekstensification
section, and supervision section. The research model used is quantitative research
and collecting data using questionnaire. Stastical methods used to test the research
hypothesis is multiple regression using SPSS Software.
The results show that individual morality and compliance to rules have
a positive significant effect on fraud prevention efforts. The significant value of
individual morality variable is 0.014 < 0.05 and the significant value of compliance
of rules variable is 0.001 < 0.05. While the other two variables namely
compensation and whistleblowing system have no significant effect on fraud
prevention. The significant value of compensation is 0.476 > 0.05, and the
significant value of the whistleblowing system is 0.194 > 0.05. | en_US |
| dc.description.abstract | The purpose of this study is to determine the effect of individual
morality, compensation, compliance to rules, and whistleblowing systems on the
fraud prevention at KPP Pratama of Sukabumi regency. The population in this
research are employees of KPP Pratama of Sukabumi regency, and the sample of
this research are 30 employees selected with purposisive sampling and who
received the delegation of examination section, billing section, ekstensification
section, and supervision section. The research model used is quantitative research
and collecting data using questionnaire. Stastical methods used to test the research
hypothesis is multiple regression using SPSS Software.
The results show that individual morality and compliance to rules have
a positive significant effect on fraud prevention efforts. The significant value of
individual morality variable is 0.014 < 0.05 and the significant value of compliance
of rules variable is 0.001 < 0.05. While the other two variables namely
compensation and whistleblowing system have no significant effect on fraud
prevention. The significant value of compensation is 0.476 > 0.05, and the
significant value of the whistleblowing system is 0.194 > 0.05. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Individual Morality, Compensation, Compliance to Rules, Whistleblowing System, and Fraud Prevention. | en_US |
| dc.title | PENGARUH MORALITAS INDIVIDU, KOMPENSASI, KETAATAN ATURAN, DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD (STUDI PADA PEGAWAI KPP PRATAMA SUKABUMI) | en_US |
| dc.type | Thesis
SKR
FEB
322 | en_US |
