PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM DAN MORALITAS APARAT TERHADAP PENCEGAHAN FRAUD PADA DINAS PEKERJAAN UMUM KABUPATEN BULELENG

Abstract

Penelitian ini bertujuan membuktikan secara empiris pengaruh pengendalian internal, whistleblowing system, dan moralitas aparat terhadap pencegahan fraud. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur menggunakan skala likert. Populasi penelitian adalah seluruh pegawai Dinas Pekerjaan Umum Kabupaten Buleleng sebanyak 192 orang. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria sampel, yaitu pegawai negeri sipil dan pegawai yang sudah bekerja lebih dari 3 tahun pada Dinas Pekerjaan Umum Kabupaten Buleleng yang berjumlah 69 orang. Teknik analisis data menggunakan analisis regresi linier berganda dengan berbantuan SPSS 24.0 for Windows. Hasil penelitian menunjukkan bahwa secara parsial pengendalian internal, whistleblowing system, dan moralitas aparat berpengaruh positif dan signifikan terhadap pencegahan fraud.
Kata Kunci : pengendalian internal, whistleblowing system, moralitas aparat, pencegahan fraud.

This research aimed to prove empirically the influence of internal control, whistleblowing system, and the morality of the apparatus against fraud prevention. This research was a quantitative research using primary data obtained from questionnaire and measured using likert scale. The research population were all employees of Buleleng Public Works Department as much as 192 people. Sampling technique using purposive sampling with sample criterion, that was government employees and employee who have worked more than 3 years at Buleleng Public Works Department which amounted to 69 people. The data analysis technique used multiple linear regression analysis with SPSS 24.0 for Windows. The results showed that partially internal control, whistleblowing system, and morality of apparatus have positive and significant effect on fraud prevention.
keyword : internal control, whistleblowing system, officer morality, fraud prevention