?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PERSEPSI+KARYAWAN+MENGENAI+WHISTLEBLOWING+SYSTEM%0D%0ATERHADAP+PENCEGAHAN+FRAUD+DENGAN+PERILAKU+ETIS+SEBAGAI%0D%0AVARIABEL+INTERVENING&rft.creator=FRISKA+SELVIYANA+H.R+%2C+1211031041&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui%3A+(1)+Pengaruh+Whistleblowing+System+terhadap%0D%0APencegahan+Fraud%2C+(2)+Pengaruh+Whistleblowing+System+terhadap+Perilaku+Etis%2C+(3)+Pengaruh%0D%0APerilaku+Etis+terhadap+Pencegahan+Fraud%2C+(4)+Pengaruh+Whistleblowing+System+terhadap%0D%0APencegahan+Fraud+melalui+Perilaku+Etis.+Penelitian+ini+menggunakan+teknik+purposive%0D%0Asampling+dalam+pengumpulan+data.+Total+sampel+pada+penelitian+ini+sebanyak+123+sampel.%0D%0AResponden+dalam+penelitian+ini+adalah+karyawan+dan+pegawai+sektor+swasta+dan+sektor%0D%0Apublik.+Metode+analisis+untuk+menguji+hipotesis+penelitian+ini+adalah+analisis+jalur+dan+Uji%0D%0ASobel.%0D%0AHasil+analisis+menunjukkan+bahwa%3A+(1)+persepsi+whistleblowing+system+berpengaruh+positif%0D%0Aterhadap+pencegahan+fraud%2C+semakin+tinggi+pemahaman+mengenai+whistleblowing+system%2C%0D%0Amaka+semakin+tinggi+untuk+tidak+melakukan+tindakan+fraud%2C+(2)+Persepsi+whistleblowing%0D%0Asystem+berpengaruh+positif+terhadap+perilaku+etis%2C+maka+semakin+tinggi+persepsi%0D%0Awhistleblowing+system%2C+maka+semakin+taat+dan+patuh+kode+perilaku%2C+(3)+Perilaku+Etis%0D%0Aberpengaruh+positif+terhadap+pencegahan+fraud%2C+maka+semakin+etis+perilaku+semakin+enggan%0D%0Auntuk+melakukan+tindakan+fraud%2C+(4)+Persepsi+whistleblowing+system+tidak+berpengaruh%0D%0Aterhadap+pencegahan+fraud+melalui+Perilaku+Etis%2C+hal+ini+di+karenakan+whistleblowing+system%0D%0Alebih+bertujuan+untuk+mencegah+tindakan+fraud.%0D%0AKata+Kunci+%3A+Persepsi+Whistleblowing+System%2C+Perilaku+Etis%2C+Pencegahan+Fraud%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+study+aims+to+determine%3A+(1)+Effects+of+Whistleblowing+System+on+Fraud+Prevention%2C+(2)%0D%0AEffect+on+Ethical+Conduct+Whistleblowing+System%2C+(3)+Effect+of+Ethical+Conduct+on+Fraud%0D%0APrevention%2C+(4)+Effect+of+Whistleblowing+System+against+Fraud+Prevention+through+Ethical%0D%0ABehavior.+This+study+using+purposive+sampling+technique+in+data+collection.+The+total+sample%0D%0Ain+this+study+as+many+as+123+samples.+Respondents+in+this+study+were+employees+and+private%0D%0Asector+employees+and+the+public+sector.+Analytical+methods+to+test+the+hypothesis+of+this%0D%0Aresearch+is+path+analysis+and+Sobel+Test.%0D%0AThe+analysis+showed+that%3A+(1)+the+perception+of+whistleblowing+systems+positive+effect+on+the%0D%0Aprevention+of+fraud%2C+the+higher+understanding+of+the+whistleblowing+system%2C+the+higher+to+take%0D%0Ano+action+fraud%2C+(2)+Perception+whistleblowing+system+positively+affects+ethical+behavior%2C+the%0D%0Ahigher+the+perception+of+whistleblowing+system%2C+the+more+obedient+and+submissive+codes+of%0D%0Aconduct%2C+(3)+ethical+behavior+positive+effect+on+the+prevention+of+fraud%2C+the+more+ethical%0D%0Abehavior+increasingly+reluctant+to+commit+acts+of+fraud%2C+(4)+The+perception+of+whistleblowing%0D%0Asystem+has+no+effect+on+the+prevention+of+fraud+through+ethical+conduct%2C+it+is+in+because+of+the%0D%0Awhistleblowing+system+is+intended+to+prevent+acts+of+fraud.%0D%0AKeywords%3A+Perception+Whistleblowing+System%2C+Ethical+Behavior%2C+Fraud+Prevention&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2017-02-14&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26072%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26072%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26072%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++FRISKA+SELVIYANA+H.R+%2C+1211031041++(2017)+PENGARUH+PERSEPSI+KARYAWAN+MENGENAI+WHISTLEBLOWING+SYSTEM+TERHADAP+PENCEGAHAN+FRAUD+DENGAN+PERILAKU+ETIS+SEBAGAI+VARIABEL+INTERVENING.++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F26072%2F