PENGARUH PENERAPAN GCG, AUDIT INTERNAL DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DI LPD DENPASAR SELATAN

Abstract

Fraud is a variety of fraudulent acts, whether committed intentionally or
unintentionally by third parties. The targets of extortion incorporate forestalling
misrepresentation in all lines of the association, hindering expected culprits., making it
difficult for fraud perpetrators to move, recognizing high-risk exercises and control
shortcomings, and making demands or forcing sanctions on fraud culprits. The motivation
behind this study was with determine the impact of implementing good corporate
governance, the role of internal audit and the whistleblowing system on the prevention of
fraud at Village Credit Institutions in South Denpasar District. The population in this
study were all LPD in South Denpasar as many as 10 LPD. The method of determining
the sample using the saturated sampling method so that obtained 117 respondents. The
type of research used is quantitative. The analytical method used is multiple linear
regression. Based on the analysis test results, it is found that good corporate governance
had a beneficial outcome on misrepresentation. Meanwhile, the role of internal audit and
the whistleblowing system had a positive and insignificant effect on fraud