Pengaruh Budaya Organisasi, Proactive Fraud Audit, dan Whistleblowing System terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS (Studi Empiris pada Sekolah Dasar (SD) di Kecamatan Muara Jawa)

Abstract

Cintya Ditaputri Manoppo, 2022. The Effect of Organizational Culture, Proactive Fraud Audit, and Whistleblowing System on Fraud Prevention in BOS Fund Management (Empirical Study of Elementary Schools (SD) in Muara Jawa District). Supervisor: Dwi Risma Deviyanti. The purpose of this study was to determine the effect of organizational culture, proactive fraud audit and whistleblowing system on fraud prevention in the management of BOS funds at elementary schools in Muara Jawa District. This type of research is quantitative research using primary data obtained from the distribution of questionnaire instruments and secondary data obtained indirectly through access to dapodik applications. This study has a population of 11 public elementary schools and 1 private elementary school located in the district of Muara Jawa. Determination of the sample using the purposive sampling method with a total of 48 respondents (consisting of several principals, school treasurers, teachers, and committees) who are members of 12 elementary schools in Muara Jawa sub-district. Analysis of the research data using Structure Equation Modeling-Partial Leasts Square (SEM-PLS) with SmartPLS version 3 program. The results of this study indicate that (1) Organizational Culture has a positive and significant effect on fraud prevention in the management of BOS funds. (2) Proactive Fraud Audit has a positive and insignificant effect on fraud prevention in the management of BOS funds. (3) Whistleblowing System has a negative and insignificant effect on fraud prevention in the management of BOS funds. Keywords: organizational culture, proactive fraud audit, whistleblowing system, fraud prevention in the management of BOS funds.