PENCEGAHAN FRAUD, PENGENDALIAN INTERNAL DAN KOMPENSASI ATAS PEMESANAN PADA TRANSPORTASI BERBASIS ONLINE

Abstract

The existence of online transportation answers the community's need for cheap and convenient transportation and solves the problem of unemployment in Indonesia. But on the other hand, there are many cases of booking fraud carried out by online transportation partners. This study aims to determine the effect of internal control and compensation on booking fraud on online-based transportation, a case study of Gojek drivers in Cibeunying District, Bandung. This research is a quantitative research. Data collection techniques in the form of a questionnaire. The analytical method used is descriptive analysis, multiple linear and coefficient of determination. The results of this study indicate that based on partial testing internal control has a negative and significant effect on booking fraud and partially compensation has a negative but not significant effect on booking fraud on online-based transportation in Cibeunying District, Bandung. However, internal control and compensation simultaneously have a significant effect on booking fraud on online-based transportation in Cibeunying District, Bandung. This shows that the implementation of good internal control carried out together with the right compensation system by online transportation companies can prevent fraud. This is because good internal control can minimize the opportunity for Gojek drivers to commit fraud, but a poor compensation system encourages drivers to look for weaknesses in the system.