Pengaruh Good Corporate Governance Dan Whistle Blowing System Terhadap Fraud Pada PT. Perkebunan Nusantara III Medan

Abstract

Penelitian ini dilakukan pada PT. Perkebunan Nusantara III Med an dengan tujuan untuk menganalisis dan mengetahui pengaruh Good Corporate Governance dan Whistle Blowing System bersama-sama berpengaruh terhadap Fraud. Populasi adalah karyawan yang bekerja di PTPN III Medan sebanyak 480 orang, pengambilan sampel dengan simple random sampling yaitu menggunakan rumus Slovin sehingga jumlah sampel sebanyak 83 responden. Jenis data yaitu data kuantitatif dengan sumber data terdiri dari data primer dan data sekunder. Teknik pengumpulan data terdiri dari kuesioner dan dokumentasi. Teknik analisis data menggunakan uji kualitas data, regresi linear berganda, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial good corporate governance dan whistle blowing system berpengaruh negatif dan signifikan terhadap kecurangan di PT. Perkebunan Nusantara III (Persero). Secara simultan good corporate governance dan whistle blowing system bersama-sama berpengaruh signifikan terhadap kecurangan yang ada di PT. Perkebunan Nusantara III (Persero). Nilai R = 0,871 , artinya terdapat korelasi yang sangat kuat antara good corporate governance dan whistle blowing system terhadap kecurangan. Kecurangan di PTPN III dapat dijelaskan oleh ood corporate governance dan whistle blowing system sebesar 75,9% dan sisanya 24,1% dapat dijelaskan oleh variabel lain yang tidak diteliti, seperti satuan pengawasan internal, pengendalian internal, pemeriksaan dan sebagainya. This research was conducted at PT. Perkebunan Nusantara III Medan with the aim of analyzing and knowing the effected of Good Corporate Governance and the Whistle Blowing System together effecting fraud. The population were 480 employees who worked at PTPN III Medan, the sample was taken using simple random sampling using the Slovin formula so that the number of samples were 83 respondents. The type of data was quantitative data with data sources consisting of primary data and secondary data. Data collection techniques consist of questionnaires and documentation. The data analysis technique used data quality test, multiple linear regression, classical assumption test and hypothesis testing. The results showed that partially good corporate governance and whistle blowing system had positive and significant effected on fraud at PT. Perkebunan Nusantara III. Simultaneously good corporate governance and whistle blowing system together have significant effected on fraud in PT. Perkebunan Nusantara III. R value = 0.871, meaning that there were very strong correlation between good corporate governance and the whistle blowing system against fraud. Fraud at PTPN III could be explained by good corporate governance and the whistle blowing system of 75.9% and the remaining 24.1% could be explained by other variables did not examined, such as internal control units, internal controls, inspections and so on.