PENGARUH SISTEM PENGENDALIAN INTERN DAN SALURAN PENGADUAN TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI DENGAN PEMERIKSAAN KEUANGAN SEBAGAI VARIABEL MODERATING PADA RSPI PROF. DR. SULIANTI SAROSO JAKARTA

Abstract

This study is aimed to analyze the internal control system and wistleblowing system on RSPI Prof. Dr. Sulianti Saroso Jakarta.This research is the development of research that has been conducted by Adrian Budi Prasetyo (2011). The factors used in this study are the Internal Control System and Wistleblowing Sytem against Fraud Prevention Accounting and auditing as moderating variable that can strengthen or weaken this study.The population were the employe who work at RSPI Prof. Dr. Sulianti Saroso. The number of respondents were 110 respondents the distribute questionnaires were filled directly by the respondent.This research analisys is using hypothesis testing with multiple linear regression model, results from this study presented that the system of internal control and wistleblowing system has a significant effect on the prevention of accounting fraud. If the system of internal control and wistleblowing system to function properly, the accounting fraud can be easily detected.