Merlinda, Viona (2024) Pentingnya Kesadaran Anti-Fraud, Prinsip Good Corporate Governance, Whistleblowing System, Komitmen Organisasi, dan Enterprise Risk Management dalam Mencegah Terjadinya Fraud. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to empirically test and prove how anti-fraud awareness, good corporate governance principles, whistleblowing system, organizational commitment, and enterprise risk management influence fraud prevention. The population in this study were 48 permanent employees of BRI Surabaya Pahlawan with a saturated sample technique. This type of research is quantitative research with Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique utilizing SmartPLS 4.0 software. The results of this study indicate that anti-fraud awareness does not have a significant effect on fraud prevention. However, the principles of good corporate governance, whistleblowing system, organizational commitment, and enterprise risk management have a positive and significant effect on fraud prevention. Keywords: Anti-Fraud Awareness, Principles of Good Corporate Governance, Whistleblowing System, Organizational Commitment, Enterprise Risk Management Fraud Prevention
Item Type: | Thesis (Undergraduate) | ||||||||
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
Depositing User: | Viona Merlinda | ||||||||
Date Deposited: | 19 Nov 2024 02:54 | ||||||||
Last Modified: | 19 Nov 2024 02:54 | ||||||||
URI: | https://repository.upnjatim.ac.id/id/eprint/32084 |
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