PENGARUH PERAN WHISTLEBLOWING SYSTEM DAN KOMPETENSI AUDITOR TERHADAP PENCEGAHAN FRAUD DENGAN ETIKAAUDITOR SEBAGAI VARIABEL INTERVENING PADA KARYAWAN BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA

KURNIAWAN, SUWASONO ADI (2024) PENGARUH PERAN WHISTLEBLOWING SYSTEM DAN KOMPETENSI AUDITOR TERHADAP PENCEGAHAN FRAUD DENGAN ETIKAAUDITOR SEBAGAI VARIABEL INTERVENING PADA KARYAWAN BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA. Masters thesis, UPN "Veteran" Yogyakarta.

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Abstract

This study aims to examine the impact of the whistleblowing system and auditor competence
on fraud prevention, with auditor ethics as an intervening factor, among of the Bank
Pembangunan Daerah Daerah Istimewa Yogyakarta employees. The study focuses on auditors
at Bank BPD DIY and Branch Internal Control (resident auditor). A total of 33 questionnaires
were distributed offline, with the target of obtaining responses from the same number of
participants. Hypothesis testing was conducted using Partial Least Square. The findings
indicate that the whistleblowing system, internal auditor competence, and internal auditor
ethics significantly influence fraud prevention at Bank BPD DIY.
Keywords: whistleblowing system, internal auditor competence, internal auditor ethics, fraud
prevention

Item Type: Thesis (Masters)
Uncontrolled Keywords: whistleblowing system, internal auditor competence, internal auditor ethics, fraud prevention
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: A.Md.SI Indah Lestari Wulan Aji
Date Deposited: 01 Oct 2024 02:07
Last Modified: 01 Oct 2024 02:07
URI: http://eprints.upnyk.ac.id/id/eprint/41357

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