PENGARUH SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN DALAM PENGELOLAAN EKOWISATA MANGROVE DI MADURA
Keywords:
Budaya Organisasi, Moralitas Individu, Pencegahan Kecurangan, Sistem Pengendalian InternalAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal, budaya organisasi dan moralitas individu terhadap pencegahan kecurangan dalam pengelolaan ekowisata mangrove di Madura. Jenis penelitian ini ialah penelitian kuantitatif deskriptif. Sampel penelitian ini adalah 161 anggota pokdarwis selaku pengelola di empat ekowisata mangrove di Madura. Metode penentuan sampel yang digunakan ialah purposive sampling dengan kriteria: pariwisata tidak dikelola oleh pemerintah, swasta/pribadi, melainkan pariwisata secara profesional dikelola pokdarwis. Data yang digunakan penelitian ini adalah data primer dengan metode analisis data berupa penyebaran kuesioner kepada responden. Teknik analisis data dilakukan dengan melakukan uji kualitas data, uji asumsi klasik, uji hipotesis dengan analisis regresi linier berganda dengan menggunakan software SPSS 26. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal dan moralitas individu berpengaruh terhadap pencegahan kecurangan, sedangkan budaya organisasi tidak berpengaruh terhadap pencegahan kecurangan.References
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