{"data":{"id":830,"url":"https:\/\/repo.xbbh.net\/items\/830","status":"published","type":"thesis","title":"Pengaruh Internal Audit Berbasis Risiko Dan Whistleblowing System Terhadap Pencegahan Fraud Pada PT Kereta Api Indonesia Bandung","title_alt":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui (1) Internal Audit berbasis risiko pada PT Kereta Api Indonesia Bandung(2) Whistleblowing system pada PT Kereta Api Indonesia Bandung(3) Pencegahan fraud pada PT Kereta Api Indonesia Bandung(4) Besarnya pengaruh Internal Audit berbasis risiko dan whistleblowing system terhadap pencegahan fraud baik secara parsial maupun simultan pada PT Kereta Api Indonesia Bandung.\n\nMetode penelitian yang digunakan adalah metode survey deskriptif dan survey eksplanatori dengan menggunakan populasi para pegawai PT Kereta Api Indonesia Bandungsebagai responden, sebanyak 30 orang.\n\nBerdasarkan hasil penelitian, maka didapatkan bahwa Internal Audit berbasis risiko pada PT Kereta Api Indonesia Bandungsaat ini secara rata-rata menunjukan keadaan yang sangat baik sehingga mendukung pencegahan fraud, whistleblowing system pada PT Kereta Api Indonesia Bandungsaat ini dinilai sudah baik sehingga mendukung terhadap pencegahan fraud. Internal Audit berbasis risiko dan whistleblowing system secara parsial maupun simultan mempunyai pengaruh terhadap pencegahan fraud pada PT Kereta Api Indonesia Bandung. Namun secara parsial Internal Audit berbasis risiko whistleblowing system lebih besar pengaruhnya terhadap pencegahan fraud dibandingkan dengan whistleblowing system.","abstract_alt":null,"creators":[{"role":"author","family_name":"Napisah","given_name":"Lilis Saidah","orcid":null,"national_id":"A2021412RB2011"},{"role":"advisor","family_name":"Effendi","given_name":"Asep","orcid":null,"national_id":null},{"role":"advisor","family_name":"Harry S","given_name":"Didin Kusdian","orcid":null,"national_id":null}],"year":2018,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"master","publication_status":"published","refereed":null,"keywords":["Internal Audit berbasis risiko","Whistleblowing system","dan pencegahan fraud"],"language":"id","subjects":[],"divisions":[{"code":"62101","name":"S2 Akuntansi","pddikti_code":"62101"}],"citation":"Napisah, Lilis Saidah (2018) Pengaruh Internal Audit Berbasis Risiko Dan Whistleblowing System Terhadap Pencegahan Fraud Pada PT Kereta Api Indonesia Bandung. UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":44272,"sha256":"b4ef24970cc3fcd43100922c7f02d6c161bf8cee2d2e474634e91f5912df246b","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/830\/files\/1557\/COVER.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":281496,"sha256":"3d24477d68f9d25f2fb354f10f86ed164b86385bdd9be3b1800e004cff9dab9c","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/830\/files\/1558\/DAFTAR_ISI.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":549088,"sha256":"f4e462afd665ddc1958d4edc38db06eb3cb861ada3a4bca7dcbf7d9f7aad00a5","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/830\/files\/1559\/DAFTAR_PUSTAKA.pdf"}],"published_at":"2020-09-05T13:36:59+00:00","updated_at":"2026-10-31T06:29:30+00:00"}}