BYSTANDER EFFECT, WHISTLEBLOWING SYSTEM, ORGANIZATIONAL CULTURE AND INTERNAL CONTROL TO THE PREVENTION OF FRAUDULENT FINANCIAL STATEMENTS

Adellia Kartika Zulkarnain, Shinta Ningtiyas Nazar

Abstract


This study aims to determine the effect and empirical evidence on the effect of bystander effect, whistleblowing system, organizational culture and internal control on the onset of financial statement fraud. The sampling technique used in this research is purposive sampling. The data used is time series data for the period 2016-2020, which is sourced from questionnaires that have been filled out by active students of Pamulang University. The results of this study used descriptive statistical methods, classical assumption tests, multiple linear analysis tests and hypothesis tests using the SPSS version 26. Based on the partial test results, it was found that the bystander effect had a significant effect on preventing financial statement fraud and whistleblowing system, organizational culture and internal control had no significant effect on financial statement fraud prevention. The test results simultaneously state that the bystander effect, whistleblowing system, organizational culture and internal control have a significant effect on the prevention of financial statement fraud.

 

Keywords: Bystander Effect, Whistleblowing System, Organizational Culture, Internal Control, Prevention Of Financial Statement Fraud


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