| dc.description.abstract | The purpose of this research is to find out whether the organization cultue and
whistleblowing in partial effect on fraud as well as a aims to find out whether the
organization culture and whistleblowing in simultaneous effect on fraud. Approach this
research using quantitative with the samples used in this study is the ASN in the Sidoarjo
Inspectorate Office received a delegation of authority and responsibility to be involved in the
management of the budget, the preparation of financial report, an examination of the
management of budgets and financial reports. The data source in this research is the primary
data by the method of survey through questionnaire deployment. Technique of data analysis
used IE test validity and reliability tests, and for testing the hypothesis that used multiple
linear regression analysis, namely using the SPSS program 18.0. Based on the results of the
analysis it can be concluded that the organization culture and partially whistleblowing has no
impact on fraud, the results of the next explain that together – the same organization culture
and whistleblowing is not effect on fraud | id_ID |
