Upaya Kepercayaan Organisasi dalam Mereduksi Resiko Penipuan Karyawan
Keywords:
Kepercayaan Organisasi, Risiko Penipuan Karyawan, Keandalan, Kejujuran, KompetensiAbstract
Penelitian ini mengeksplorasi pengaruh kepercayaan organisasi (OT) dalam mengurangi risiko penipuan karyawan (EFR) di institusi pendidikan tinggi SDA di wilayah Southern Asia Pacific. Faktor EFR dianalisis berdasarkan persepsi karyawan terhadap enam dimensi OT: kompetensi, keterbukaan, kejujuran, kepedulian terhadap karyawan, keandalan, dan identifikasi, yang berperan dalam mencegah penyalahgunaan aset. Penelitian ini menggunakan desain survei dengan teknik convenience random sampling, melibatkan 407 karyawan penuh waktu dari AIU, AUP, UNAI, dan UNKLAB. Teori fraud triangle mengidentifikasi "tekanan" sebagai risiko utama, disusul oleh "peluang" dan "rasionalisasi." Hasil menunjukkan hubungan negatif signifikan antara OT dan EFR, di mana keandalan, kejujuran, dan kompetensi terbukti mengurangi EFR. Studi ini menyoroti pentingnya budaya kepercayaan dan pengendalian internal yang kuat untuk menekan risiko penipuan
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