Pengaruh Efektivitas Whistleblowing System dan Budaya Organisasi terhadap Pencegahan Kecurangan (Survei pada Empat Badan Usaha Milik Negara Sektor Transportasi dan Pergudangan di Kota Bandung)

Abstract

Abstract. The purpose of this study is to find out the influence the effectiveness of Whistleblowing System and organizational culture toward the fraud prevention the state-owned enterprises in field of transportation and warehousing sector. This study was conducted by distributing questionnaires to the employees who are in the state-owned enterprises in field of transportation and warehousingsectors in Bandung. The research methods used in this study are descriptive and verificative method. Samples taken in this study are the employees of 4 state-owned enterprises in field of the transportation and warehousing sectors. The sampling technique used is sample random sampling. Based on the result of hypothesis test with (t) test shows t-count value (5,337)> t-table (1,986) with significance value = 0,000 t-table (1.986) with significance value = 0.005 t-tabel (1,986) dengan nilai signifikansi = 0,000 t-tabel (1,986) dengan nilai signifikansi = 0,005 < 0,05, artinya bahwa budaya organisasi berpengaruh positif dansignifikan terhadap pencegahan kecurangan pada karyawan BUMN sektor transportasi dan pergudangan. Kata Kunci : Pencegahan Kecurangan, Budaya Organisasi, Efektivitas Whistleblowing System.