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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Khairani, Nia Azania
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence Of Anti-Fraud Awareness, Organizational Culture And Whistleblowing System On Prevention At PTPN Lll (Persero) Medan City Khairani, Nia Azania; Nasution, M. Irsan; Fachruddin, Wan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11022

Abstract

This study aims to analyze the influence of anti-fraud awareness, organizational culture, and the whistleblowing system on fraud prevention. Fraud is a serious problem that can cause financial and non-financial losses to organizations, thus requiring comprehensive and sustainable prevention efforts. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression to test the influence of each independent variable on the dependent variable. The results show that anti-fraud awareness, organizational culture, and the whistleblowing system partially and simultaneously have a positive and significant effect on fraud prevention. These findings indicate that increasing individual understanding of anti-fraud, strengthening organizational values ​​and norms, and implementing an effective whistleblowing system can strengthen fraud prevention efforts. This study provides a practical contribution to organizations in formulating more effective internal control policies and fraud prevention strategies.
Co-Authors M. Irsan Nasution Wan Fachruddin