PENGARUH INDEPENDENSI, PROFESIONALISME DAN INTEGRITAS TERHADAP PENCEGAHAN FRAUD DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (STUDI KASUS DI INSPEKTORAT PROVINSI BANTEN)

Sari, Yunita (2022) PENGARUH INDEPENDENSI, PROFESIONALISME DAN INTEGRITAS TERHADAP PENCEGAHAN FRAUD DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (STUDI KASUS DI INSPEKTORAT PROVINSI BANTEN). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant positive effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	YAZID, HELMI	197012182002121001
Thesis advisor	TAQI, MUHAMMAD	19741224200312001

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh independensi, profesionalisme, dan integritas terhadap pencegahan fraud dengan gaya kepemimpinan sebagai variabel moderasi. Penelitian ini menggunakan metode survei dengan instrumen angket untuk mengumpulkan data.Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner kepada responden secara langsung. Hasil penelitian ini menunjukkan bahwa Pertama, independensi berpengaruh positif signifikan terhadap pencegahan fraud. Kedua, profesionalisme berpengaruh positif signifikan terhadap pencegahan fraud. Ketiga, integritas berpengaruh positif signifikan terhadap pencegahan fraud. Keempat, gaya kepemimpinan tidak memoderasi pengaruh independensi terhadap pencegahan fraud. Kelima, gaya kepemimpinan dapat memoderasi pengaruh profesionalisme terhadap pencegahan fraud. Keenam, gaya kepemimpinan tidak memoderasi pengaruh integritas terhadap pencegahan fraud.

Subjects:

H Social Sciences > HC Economic History and Conditions

Divisions:

05-Fakultas Ekonomi dan Bisnis
08-Pascasarjana
08-Pascasarjana > 62101-Magister Akuntansi

Depositing User:

Mrs Yunita Sari

Date Deposited:

23 Dec 2022 14:56

Last Modified:

23 Dec 2022 14:56

URI:

http://eprints.untirta.ac.id/id/eprint/18857

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