THE ROLE OF UNIVERSITY ORGANIZATIONAL CULTURE IN ANTI-FRAUD SYSTEMS (CASE STUDY AT UNIVERSITY X)

Jeremy Bastanta Ginting, Hana Panggabean
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Abstract

University is expected to be a role model in the application of Good Corporate Governance (GCG), because it is the place where the values related to idealism are developed. In practicing GCG’s principles, organizational culture acts as a top layer for an early detection system against fraud. The purpose of this study is to measure the level of the internalization of organizational culture in University X. The data were collected through questionnaires distributed to selected education staff of University X. Sampling was done using sampling stratified technique with 180 participants. The research data were analyzed using descriptive statistical technique by exerting theoretical mean from the result of data collected to measure the level of understanding and application of behavior of university values. The results show that there is a gap between the expected (ideal) and current (actual) level of organizational culture internalization.
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大学组织文化在反欺诈系统中的作用(以x大学为例)
大学是培养与理想主义有关的价值观的地方,因此被期望成为应用良好公司治理(GCG)的榜样。在实践GCG的原则时,组织文化是防止欺诈的早期检测系统的顶层。本研究的目的是测量x大学的组织文化内部化水平,数据通过对x大学教育人员的抽样调查问卷收集,采用抽样分层法对180名参与者进行抽样。采用描述性统计方法对研究数据进行分析,对收集到的数据结果施加理论均值,以衡量大学生对大学价值观行为的理解和应用水平。结果表明,组织文化内部化的预期(理想)水平与当前(实际)水平存在差距。
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