Apakah Organization Culture dan Whistleblowing Berpengaruh Terhadap Fraud?

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