Peran Badan Pengawas Memoderasi Pengaruh Komitmen Organisasi Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Pada Koperasi Serba Usaha Se-Kecamatan Mengwi
Abstract
This research aims to analyze the Role of the Supervisory Body in Moderating the Influence of Organizational Commitment and Organizational Culture on Fraud Prevention in Multi-Business Cooperatives throughout Mengwi District. This research uses primary data obtained from interviews and questionnaires and secondary data obtained from supporting data contained in Multi-Business Cooperatives throughout Mengwi District. The population for this research is all supervisors in multi-business cooperatives in Mengwi District, a total of 96 people. The sampling method used in this research is saturated sampling where all members of the population are used as samples, so that the number of samples is the same as a population of 96 respondents. Research data was collected using a questionnaire which was then processed using multiple linear regression analysis with the help of PLS. The results of the research show that Organizational Commitment and Organizational Culture have a positive and insignificant effect on Fraud Prevention. The interaction of Organizational Commitment and Organizational Culture with the Role of the Supervisory Body has not been able to strengthen the relationship between organizational commitment and fraud prevention
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