THE EFFECT OF ORGANIZATIONAL CULTURE, LEADERSHIP STYLE, WHISTLEBLOWING SYSTEMS, AND KNOW YOUR EMPLOYEE ON FRAUD PREVENTION IN SHARIA BANKING

Suharto Suharto(1*),

(1) Bank Syariah Mandiri
(*) Corresponding Author

Abstract


This study aims to get better knowledge on how to prevent fraud in sharia banking. The key factors in determining fraud prevention are organizational culture, leadership style, whistleblowing systems, and know your employee. This research involves 73 respondents in the scope of internal auditor. This research applies a survey using questionaire. The method used to process and analyze research data are descriptive analysis and multiple linear regression models. The results show that organizational culture has no significant effect on fraud prevention, but leadership style, whistleblowing systems, and know your employee have a positive significant effect on fraud prevention. Furthermore, organizational culture, leadership style, whistleblowing systems, and know your employee simultaneously have an effect on fraud prevention in sharia banking.

Keywords


Sharia Banking, Fraud Preventif

Full Text:

PDF

References


[ACFE]. Association of Certified Fraud Examiners (USA) 2018. Report to The Nations on Occupational Fraud and Abuse: 2018 Global Fraud Study.

[BI] Bank Indonesia. 2011. Surat Edaran Bank Indonesia Nomor 13/28/DPNP Tahun 2011 Tentang Penerapan Strategi Anti Fraud bagi Bank Umum. Jakarta. 2011.

[BPKP; Pusdiklatwas] Badan Pengawasan Keuangan dan Pembangunan; Pusat Pendidikan dan Pelatihan Pengawasan, 2008”

Flippo, E.B. 1987. Manajemen Personalia, Penerbit Erlangga, Jakarta

Najib H, dan Rini. 2016. Analisis Faktor yang Mempengaruhi Fraud di Bank Syariah. Simposium Nasional Akuntansi XIX, Lampung, 2016.

Maradita, Aldira. 2012. Karakteristik Good Corporate Governance Pada Bank Syariah dan Bank Konvensional, Yuridika, Volume 29 Nomor 2, 2012

Norbarani, L. 2012. Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle yang Diadopsi dalam SAS no.99. Jurnal Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Nurhayati Ida. 2014. Prinsip Know Your Company Sebagai Upaya Pencegahan Fraud Pada Perbankan Indonesia. Epigram, Vol.11 No. 2 Oktober 2014:167-172. Jakarta.

Robbins, Stephen P. 2008. Perilaku Organisasi, Konsep,Kontroversi dan Aplikasi. Alih Bahasa: Hadyana Pujaatmaka.Jakarta

Sulistyowati. 2007. Pengaruh Kepuasan Gaji Dan Struktur Organisasi Terhadap Persepsi Aparatur Pemerintah Daerah Tentang Tindak Korupsi. JAAI Vol.11 No.1, Universitas Sanata Darma

Sawyer, Lawrence B, Mortimer A. Dittenhofer dan James H. Scheiner. 2006. Sawyer’s Internal Auditing. Jakrta: Salemba Empat

Sula A.E, Alim M.N, dan Prasetyono. 2014. Pengawasan, Strategi Antri Fraud, dan Audit Kepatuhan Syariah sebagai upaya Fraud Preventif Pada Lembaga Keuangan Syariah. Jurnal JAFFA, Volume 2, Nomor 2, Oktober 2015, Halaman 91 -100.

Wahyuni, dan Neny. 2017. Efektifitas Pengendalian Intern, Gaya Kepemimpinan dan Pengembangan Mutu Karyawan Terhadap Pencegahan Kecurangan Akuntansi. Repository Institusi USU.

Wolfe, D.T and D.R. Hermanson. 2004. The Fraud Diamond: Considering The Four Element of Fraud. The CPA Journal.Desember 2004

Wexley, K. N., dan G. A. Yuki. 2003. Perilaku Organisasi dan Psikologi Personalia. PT Rineka Cipta. Jakarta




DOI: http://dx.doi.org/10.21532/apfjournal.v5i1.141

Article Metrics

Abstract view : 976 times
PDF - 892 times

Refbacks

  • There are currently no refbacks.


Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0).