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ABSTRAK
Fakultas Ekonomi dan Bisnis Program Studi S-1 Akuntansi 2020
Nanda Dwi Aprillivia 121.2016.131
Pengaruh Penerapan Good Corporate Governance (GCG), Kesadaran Anti – Fraud, Dan Integritas Karyawan Terhadap Pencegahan Kecurangan (Fraud) Serta Tinjauannya Dari Sudut Pandang Islam (Studi Kasus Pada PT. Bank Tabungan Negara (Persero) Tbk)
Uraian Abstrak
Penelitian ini bertujuan untuk menguji Pengaruh Penerapan Good Corporate Governance (GCG), Kesadaran Anti – Fraud, Dan Integritas Karyawan Terhadap Pnecegahan Kecurangan (Fraud). Pada penelitian digunakan data primer dalam bentuk penyebaran kuesioner. Responden dalam penelitian ini adalah customer service dan teller service yaitu yang langsung berinteraksi dengan nasabah serta dikarenakan posisinya yang berkaitan dengan data serta keuangan nasabah secara langsung di Bank BTN. Berdasarkan metode saturation sampling total responden dalam penelitian ini sebanyak 50 responden. Hasil penelitian ini menunjukkan bahwa penerapan Good Corporate Governance, kesadaran anti - fraud, dan integritas karyawan berpengaruh secara signifikan terhadap pencegahan kecurangan (fraud). Serta secara keseluruhan dalam perspektif Islam bahwa Penerapan Good Corporate Governance, Kesadaran Anti – Fraud, dan Integritas Karyawan Terhadap Pencegahan Kecurangan (Fraud) sudah memenuhi syariat islam secara menyeluruh dalam setiap variabel yang mendukung sebagaimana yang tertuang dalam Al- Qur’an dan Hadits.
Kata Kunci : Integritas Karyawan, Kesadaran Anti – Fraud, Pencegahan Kecurangan (Fraud), Penerapan Good Corporate Governance (GCG)
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ABSTRACT
Faculty of Economics and Business Undergraduated Program Bachelor of Accounting
2020 Nanda Dwi Aprillivia
121.2016.131
The Influence of the Implementation of Good Corporate Governance (GCG), Fraud Awareness, and Employee Integrity on Fraud Prevention and Its Review in the Islamic Perspective (Case Study at PT. Bank Tabungan Negara (Persero) Tbk)
Abstract Description
This study aims to examine the effect of Good Corporate Governance (GCG) Implementation, Anti-Fraud Awareness, and Employee Integrity on Fraud Prevention. In the study used primary data in the form of questionnaires. Respondents in this study are customer service and teller service that is directly interacting with customers and because of its position relating to customer data and finance directly at Bank BTN. Based on the saturation sampling method the total respondents in this study were 50 respondents. The results of this study indicate that the application of good corporate governance, anti-fraud awareness, and employee integrity significantly influence fraud prevention. And overall in the Islamic perspective that the Implementation of Good Corporate Governance, Anti- Fraud Awareness, and Employee Integrity Towards Fraud Prevention (Fraud) has fulfilled the Islamic Sharia as a whole in every supporting variable as stated in the Qur'an and Hadith.
Keywords: Employee Integrity, Fraud Awareness, Fraud Prevention, Implementation of Good Corporate Governance (GCG),
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