Pengaruh Whistleblowing system Dan Audit Internal Terhadap Pencegahan Fraud
Keywords:
Whistleblowing system; Internal Audit; Fraud Prevention; Commercial Banks; SPSS versions 25Abstract
This study aims to examine the influence of the whistleblowing system and internal audit on fraud prevention in commercial banks in Bali. The objective of this research is to determine whether the effective implementation of whistleblowing systems and internal audits contributes positively to fraud prevention efforts. The research adopts a quantitative approach, with data collected via questionnaires distributed to regional heads, branch managers, and bank directors from 46 commercial banks in Bali. The collected data are analyzed using multiple linear regression techniques with the aid of SPSS versions 25 to test the research hypotheses. The results indicate that both the whistleblowing system and internal audit have a significantly positive effect on fraud prevention, suggesting that these mechanisms can strengthen internal control systems and enhance the operational transparency of banks. These findings support the fraud triangle theory and provide practical implications for banks to optimize their reporting systems and internal oversight to prevent fraud.
References
ACFE Indonesia. (2020). Survei Fraud Indonesia 2019 (1st ed., Vol. 1). Jakarta: ACFE Indonesia Chapter.
Adawiyah, R., Kuntadi, C., & Pramukty, R. (2023). Literature Review: Pengaruh Pengendalian Internal, Whistleblowing System, dan Audit Internal terhadap Pencegahan Kecurangan. Jurnal Economia, 2(6), 1331–1342. doi: 10.55681/economina.v2i6.606
Anlilua, P., & Rusmita, S. (2023). Pengaruh Whistleblowing System, Sistem Pengendalian Internal, Dan Budaya Organisasi Terhadap Pencegahan Fraud. Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE), 1(3), 34–48. doi: https://jurnal.untan.ac.id/index.php/ejafe/article/viewFile/73779/75676600538
Aprillia, R., & Sulfitri, V. (2023). Pengaruh Audit Internal, Kompetensi Auditor, Kesesuaian Kompensasi, dan Whistleblowing Sistem Terhadap Pencegahan Fraud. Postgraduate Management Journal, 3(1), 36–48. doi: https://doi.org/10.36352/pmj.v3i1.432
Azzahar, H. R., Terawati, M. T., & Djuharoh, A. S. (2024). Pengaruh Audit Internal Terhadap Pencegahan Fraud Pada PT. Pos Indonesia (Persero) Kota Bandung. Jurnal Nusa Akuntansi, 1(2), 378–387. doi: 10.62237/jna.v1i2.60
Billa, R. D. S., & Indriani, M. (2023). Pengaruh Pengendalian Internal Dan Audit Internal Terhadap Pencegahan Fraud Dengan Anti-Fraud Awareness Sebagai Pemoderasi Pada Industri Perbankan Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 8(1), 135–145. doi: 10.24815/jimeka.v8i1.22138
Cressey, D. R. (1953). Other People?s Money: A Study in the Social Psychology of Embezzlement (1st ed., Vol. 1). New York: Free Press.
Destiyana, A., Yassarah, F. S., & Machdar, N. M. (2024). Pengaruh Good Corporate Governance, Pengendalian Internal, dan Whistleblowing System terhadap Pencegahan Fraud. Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen, 3(3), 27–39. doi: 10.30640/inisiatif.v3i3.2528
Fauzia, N., Widyaningsih, A., & Arief, M. (2023). The Effect of Internal Control and Whistle Blowing on Fraud Prevention in Banking. International Journal Management Science and Business, 4(2), 89–100. doi: https://doi.org/10.17509/msb.v4i2.59853
Handayani, D. N., Herianti, E., & Priharta, A. (2024). Pengaruh Prinsip Good Governance, Proactive Fraud Audit, dan Whistleblowing System Terhadap Pencegahan Fraud dalam Pengelolaan Bantuan Operasional Sekolah. INNOVATIVE: Journal Of Social Science Research, 4(4), 6130–6151. doi: https://doi.org/10.31004/innovative.v4i4.8922
Haryanto, K., & Ardillah, K. (2022). The Impact of Internal Audit, Internal Control and Whistleblowing System on Fraud Prevention in the Indonesia Banking Companies during the COVID-19 Pandemic. Jurnal Ilmu Manajemen & Ekonomika, 14(1), 27. doi: 10.35384/jime.v14i1.290
Hasibuan, M. R. R., Siregar, S., & Harahap, M. I. (2023). The Effect of Internal Audit and External Audit on Accounting Fraud in View From The Fraud Triangle Theory (Study of Soe Companies in Medan City). Journal of Management, Economic, and Accounting, 2(2). doi: 10.37676/jmea.v2i2.178
Kusumastuti, R., Sam, I., & Touriano, D. (2023). The Role of Whistleblowing in Fraud Prevention Management Village Funds in Jambi Province. Jurnal Akuntansi & Keuangan Unja, 8(1), 12–22. doi: 10.22437/jaku.v8i1.27100
Mahyuda, I. S., Sari, D. P. P., & Putra, R. S. (2024). Pengaruh Audit Internal dan Whistleblowing System terhadap Pengungkapan Fraud pada Perusahaan Sektor Perbankan (Periode 2018 – 2022). Jurnal Pendidikan Tambusai, 8(1), 11593–11607. doi: https://doi.org/10.31004/jptam.v8i1.14122
Rahmat, M., Wisra, M., Defri, Kholik, M. A., & Basnawati, S. R. (2023). Pengaruh Audit Internal, Kompetensi Auditor, Kesesuaian Kompensasi, dan Whistleblowing System Terhadap Pencegahan Fraud. Postgraduate Management Journal, 2(2), 42–54. doi: https://doi.org/10.36352/pmj.v2i2.503
Rahmi, M., Fitri, S. A., Masdar, R., & Marlin, K. (2024). The Role Of Internal Auditor Independence And Whistleblowing Systems In Detecting Fraud: Literature Review. Management Studies and Entrepreneurship Journal (MSEJ), 5(1), 597–606. doi: https://doi.org/10.37385/msej.v5i1.4097
Sayekthi, R. (2022). Pengaruh Audit Internal, Pengendalian Internal Dan Implementasi Good Corporate Governance Terhadap Pencegahan Fraud. Jurnal Sosial dan Sains GreenVest, 2(6), 680–689. doi: https://doi.org/10.59188/jurnalsosains.v2i6.406
Simbolon, A. Y., & Kuntadi, C. (2022). Pengaruh Penerapan Akuntansi Forensik, Whistle Blowing System, Dan Budaya Organisasi Terhadap Pencegahan Fraud (Literature Review Akuntasi Forensik). JURNAL ECONOMINA, 1(4), 849–860. doi: 10.55681/economina.v1i4.191
Sugita, S., & Khomsiyah, K. (2023). Pengaruh Good Corporate Governance dan Whistleblowing System Terhadap Fraud pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal GreenVest Sosial dan Sains, 3(7), 686–697. doi: 10.59188/jurnalsosains.v3i7.950
Syafitri, A., & Sari, D. P. P. (2023). The Effect Of Whistleblowing, Human Resource Competence And Internal Control System On Fraud Prevention Of PSR Funds. Journal of Accounting for Sustainable Society (JASS), 5(2), 01–07. doi: https://doi.org/10.35310/jass.v5i02.1148
Wardah, Z., Carolina, A., & Wulandari, A. (2022). Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention. Nominal Barometer Riset Akuntansi dan Manajemen, 11(2), 233–247. doi: 10.21831/nominal.v11i2.49346
Wijayanti, D., & Setyorini, C. T. (2023). Implementation of Good Corporate Governance in Public Hospitals in Indonesia: Systematic Literature Review Approach. Buletin Poltanesa, 24(1). Retrieved from https://www.academia.edu/download/105114710/Dhiana_SLR.pdf
