印尼dwimanunggal karya pt公司在2019冠状病毒病大流行期间组织文化、内部审计和举报制度对预防欺诈的影响

IF 1.1 4区医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH

Ajar-African Journal of Aids Research Pub Date : 2023-02-28 DOI:10.35129/ajar.v6i01.396

Lainun Awanis, Dina Dwi Oktavia Rini

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引用次数: 0

摘要

本研究旨在确定PT Dwimanunggal Karya Indonesia Sidoarjo在2019冠状病毒病大流行期间组织文化、内部审计和举报制度对欺诈预防的影响。本研究使用的方法是定量方法，主要数据来自使用李克特量表测量的问卷分布。本研究采用饱和抽样技术，将整个人口作为研究样本，共有40家公司的员工作为受访者。本研究使用的分析方法是多元线性回归分析，分析数据的程序是使用SPSS Statistics 26。结果表明，组织文化对新冠肺炎大流行期间的欺诈预防没有影响，内部审计对新冠肺炎大流行期间的欺诈预防没有影响，而举报制度对新冠肺炎大流行期间的欺诈预防有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

THE EFFECT OF ORGANIZATIONAL CULTURE, INTERNAL AUDIT, AND WHISTLEBLOWING SYSTEM ON FRAUD PREVENTION DURING THE COVID-19 PANDEMIC AT PT DWIMANUNGGAL KARYA INDONESIA

This study aims to determine the effect of organizational culture, internal audit, and whistleblowing system on fraud prevention during the covid-19 pandemic at PT Dwimanunggal Karya Indonesia Sidoarjo. The method used in this research is quantitative method with primary data obtained from the distribution of questionnaires measured using a likert scale. This study uses a saturated sampling technique so that the entire population is used as a research sample with a total of 40 company’s employees as respondents. The analytical method used in this study is multiple linear regression analysis and the program used to analyze the data is using SPSS Statistics 26. The results show that organizational culture has no effect on fraud prevention during the covid-19 pandemic, internal audit has no effect on fraud prevention during the covid-19 pandemic, while the whistleblowing system has an effect on fraud prevention during the covid-19 pandemic.

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来源期刊

Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生

CiteScore

1.80

自引率

8.30%

发文量

审稿时长

>12 weeks

期刊介绍： African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.