PENERAPAN WHISTLEBLOWING SYSTEM DAN PENGENDALIAN INTERNAL TERHADAP FRAUD PADA PERUSAHAAN RETAIL PT. SURGANYA MOTOR
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh whistleblowing system dan pengendalian internal terhadap fraud pada perusahaan retail PT. Surganya Motor Indonesia. Data penelitian diperoleh dari kuesioner (primer) dengan jumlah sampel sebanyak 100 responden. Pengambilan sampel dilakukan dengan prosedur pengumpulan sampel yang dipakai merupakan Probability Sampling yang maksudnya tiap faktor populasi memiliki kemungkinan yang serupa guna dipilih melalui kalkulasi sistematis. Pengelolaan data yang digunakan menggunakan metode regresi berganda dengan bantuan SPSS versi 17. Prosedur analisa informasi yang dipakai ialah metode analisis statistik deskriptif, uji asumsi klasik, serta uji hipotesis dengan variabel Whistleblowing System (X1), Pengendalian Internal (X2) dan Fraud (Y). Hasil penelitian ini menunjukkan bahwa whistleblowing system & pengendalian internal berpengaruh positif terhadap Fraud pada perusahaan Retail PT. Surganya Motor Indonesia.
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