Pengaruh Whistleblowing, Sistem Pengendalian Internal, dan Moralitas Individu Terhadap Pencegahan Fraud
Abstract
The aim of this research is to examine the influence of whistleblowing, internal control systems, and individual morality on preventing fraud at LPDs in Mengwi District, Badung. The population used in this research was all LPD employees in Mengwi District, Badung who were registered with LPLPD Badung as many as 306 people. The sample was determined using the Slovin formula so that 75 people were obtained as a sample. After conducting instrument tests and classical assumption tests, data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test.The results of the analysis show that whistleblowing has a positive and significant effect on preventing fraud at LPDs in Mengwi District, Badung. The internal control system has a positive and significant effect on preventing fraud at the LPD in Mengwi District, Badung. Individual morality has a positive and significant effect on fraud prevention at LPD in Mengwi District, Badung.