Pengaruh Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa Se-Kecamatan Abiansemal

Abstract

Fraud is unlawful action involving deceit, concealment, or violation of trust and often
serves as a precursor to more serious criminal acts like corruption. The effectiveness of internal
controls and the existence of a whistleblowing system are key factors influencing accounting
fraud. This study aims to know the impact of these factors on preventing accounting fraud in
Village Credit Institutions. The study surveyed 147 members of the Supervisory Board for
Village Credit Institutions in Abiansemal District. Data analysis methods included multiple
linear regression, coefficient of determination, t-test, and f-test. The findings indicate that both
the effectiveness of internal controls and the whistleblowing system have a significant positive
influence on preventing accounting fraud. Recommendations for the Village Credit Institutions
in Abiansemal District include maintaining and enhancing measures to prevent or minimize
accounting fraud to achieve organizational objectives. Strengthening internal controls and
whistleblowing systems are essential steps in preventing accounting fraud.