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Abstract

Penelitian ini bertujuan untuk menguji pengaruh efektivitas pengendalian internal, pengembangan mutu karyawan, dan Whistleblowing System terhadap pencegahan fraud pada Hotel X. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penyebaran kuesioner kepada seluruh pegawai Hotel X, dengan jumlah sampel sebanyak 40 responden melalui teknik sampling jenuh. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 27 yang meliputi uji validitas dan reliabilitas, uji asumsi klasik (normalitas, multikolinearitas, dan heteroskedastisitas), serta pengujian hipotesis menggunakan regresi linier berganda dan uji-t parsial. Hasil penelitian menunjukkan bahwa efektivitas pengendalian internal, pengembangan mutu karyawan, dan Whistleblowing System berpengaruh positif dan signifikan terhadap pencegahan fraud. Di antara ketiga variabel, Whistleblowing System memiliki pengaruh paling dominan terhadap pencegahan fraud di lingkungan Hotel X.


 


Kata kunci: efektivitas pengendalian internal, pengembangan mutu karyawan, Whistleblowing System, pencegahan fraud.

Keywords

efektivitas pengendalian internal pengembangan mutu karyawan whistleblowing system pencegahan fraud

Article Details

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  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
How to Cite
Kurniawan, M. R. (2025). Pengaruh efektivitas pengendalian internal, pengembangan mutu karyawan, dan whistleblowing system terhadap pencegahan fraud pada hotel x. Khazanah: Jurnal Mahasiswa, 17(1), 32–42. Retrieved from https://journal.uii.ac.id/khazanah/article/view/40402
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