Firdaus, Muhammad Lutfi (2022) PENGARUH INTEGRITAS AUDITOR DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN FRAUD DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to examine the effect of auditor integrity, organizational commitment to fraud prevention with organizational culture as a moderating variable. This research is a type of quantitative research, the data used using primary data and data collection using questionnaires to obtain information from respondents, namely auditors who work in the Banten provincial inspectorate. The analytical method used is the structural equation square (pls) path modeling with the SmartPLS 3.0 analysis tool. The results of this study are 1) Auditor integrity hasa significant positive effect on fraud prevention. 2) Organizational Commitment hasa significant positive effect on fraud prevention. 3) Organizational Culture Positively Affects Fraud Prevention. 4) Organizational culture by moderating auditor integrity on fraud prevention has a negative effect. 5) Organizational cultureby moderating organizational commitment to fraud prevention has a negative effect.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh integritas auditor, komitmen organisasi terhadap pencegahan fraud dengan budaya organisasi sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif, data yang digunakan menggunakan data primer dan pengumpulan data menggunakan kuesioner untuk memperoleh informasi dari responden yaitu auditor yang bekerja di inspektorat provinsi banten. Metode analisis yang digunakan adalah structural equation square (pls) path modelling dengan alat analisis SmartPLS 3.0 . Hasil penelitian ini adalah 1) Integritas auditor berpengaruh positif signifikan terhadap pencegahan fraud. 2) Komitmen Organisasi berpengaruh positif signifikan terhadap pencegahan fraud. 3) Budaya organisasi Berpengaruh Positif Terhadap Pencegahan fraud. 4) Budaya organisasi dengan memoderasi integritas auditor terhadap pencegahan fraud berpengaruh negatif. 5) Budaya organisasi dengan memoderasi komitmen organisasi terhadap pencegahan fraud berpengaruh negatif. | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Integritas Auditor, Komitmen Organisasi, Pencegahan Fraud dan Budaya Organisasi. Keywords: Auditor Integrity, Organizational Commitment, Fraud Prevention and Organizational Cultur | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Muhammad Lutfi Firdaus | |||||||||
| Date Deposited: | 13 Mar 2023 15:21 | |||||||||
| Last Modified: | 13 Mar 2023 15:21 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18959 |
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