Pengaruh Machiavillian, Reward dan Organizational Culture Terhadap Fraud Prevention Dimediasi oleh Whistleblowing pada Karyawan Bagian Produksi P.T. CFU Semarang
DOI:
https://doi.org/10.61132/jumabedi.v3i2.1652Keywords:
Fraud Prevention, Machiavellian, Organizational Culture, Reward, Whistleblowing.Abstract
This study aims to analyze the effect of Machiavellianism, reward, and organizational culture on fraud prevention with whistleblowing as an intervening variable among production employees of PT. Cakrawana Furnindo Utama (CFU) Semarang. This study employs a quantitative approach using primary data collected through questionnaires. The sampling technique used is saturated sampling, involving 100 production employees as respondents. Data analysis was conducted using validity and reliability tests, classical assumption tests consisting of normality, multicollinearity, and heteroscedasticity tests, Two Stage Least Square regression analysis, t-tests, coefficient of determination (R²), and path analysis. The results indicate that Machiavellianism, reward, and organizational culture have significant effects on whistleblowing. Machiavellianism has no significant effect on fraud prevention, while reward and organizational culture have positive and significant effects on fraud prevention. Furthermore, whistleblowing has a positive and significant effect on fraud prevention. The mediation analysis shows that whistleblowing is able to mediate the effect of Machiavellianism on fraud prevention. However, whistleblowing is unable to mediate the effects of reward and organizational culture on fraud prevention. These findings highlight the importance of whistleblowing mechanisms in supporting effective fraud prevention within organizations.
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