PENGARUH BUDAYA ORGANISASI, PROACTIVE FRAUD AUDIT, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN DALAM PENGELOLAAN DANA BOS (Studi Empiris Pada sekolah-sekolah di Kabupaten Buleleng)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, proactive fraud audit, dan whistleblowing terhadap pecegahan kecurangan (fraud) dalam pengelolaan dana BOS. Penelitian ini menggunakan pendekatan kuantitatif yang dalam pengumpulan data penelitian menggunakan instrumen kuesioner. Penelitian ini dilakukan pada sekolah – sekolah penerima dana BOS yang ada di kabupaten Buleleng. Populasi sebanyak 663 kepala sekolah. Teknik pengambilan sampel dalam penelitian ini random sampling. Sampel yang digunakan dalam penelitain ini adalah kepala sekolah atau bendahara yang bertanggungjawab dalam pengelolaan dana BOS dengan jumlah responden sebanyak 87 orang. Teknik analisis data yang menggunakan analisis regresi linear berganda dengan menggunakan program SPSS 20.0 for Windows. Hasil penelitian ini menunjukkan bahwa (1) Budaya organisasi berpengaruh positif signifikan terhadap pencegahan kecurangan (fraud) dalam pengelolaan dana BOS, (2) proactive fraud audit berpengaruh positif signifikan terhadap pencegahan kecurangan (fraud) dalam pengelolaan dana BOS, (3) whistleblowing berpengaruh positif signifikan terhadap pencegahan kecurangan (fraud) dalam pengelolaan dana BOS, dan (4) budaya organisasi, proactive fraud audit dan whistleblowing secara simultan berpengaruh terhadap pencegahan kecurangan (fraud) dalam pengelolaan dana BOS.
Kata Kunci : budaya organisasi, proactive fraud audit, whistleblowing, dan BOS

This research aimed at knowing the effect of organization culture, proactive fraud audit, and whistleblowing toward the prevention of fraud in managing the school operating fund. This research used qualitative approach in which in collecting the data it used questionnaire instrument. The research was held in the schools receiving the school operating fund in Buleleng Regency. The populations were 663 headmasters. The technique of collecting the sample in this research was random sampling. The sample used in this research were the headmasters and treasures who are responsible for managing the school operating fund with the total respondents 87 people. The technique in analyzing the data was analysis of multiple linear regression by using a program SPSS 20.0 for Windows. The result of this research showed that (1) the organization culture had significant positive effect toward the prevention of fraud in managing the school operating fund, (2) the proactive fraud audit had significant positive effect toward the prevention of fraud in managing the school operating fund, (3) the whistleblowing had significant positive effect toward the prevention of fraud in managing the school operating fund, and (4) the organization culture, proactive fraud audit, and whistleblowing simultaneously had significant positive effect toward the prevention of fraud in managing the school operating fund.
keyword : organization culture, proactive fraud audit, whistleblowing, and school operating fund