Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Elvina Sephia Hardiyanti
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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The Influence of Internal Control, Audit Committee, Whistleblowing System, and Moral Sensitivity on Fraud Prevention Elvina Sephia Hardiyanti; Dirvi Surya Abbas
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10145

Abstract

The primary objective of this study is to evaluate how internal controls, audit committee efficiency, whistleblowing systems, and moral sensitivity influence efforts to minimize fraud in infrastructure corporations listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using a quantitative approach, this study tests the hypothesis regarding the positive and significant impact of each independent variable on fraud prevention. Secondary data sourced from companies’ annual reports were selected using purposive sampling. To test the relationships among variables, the researcher applied panel data regression with a fixed-effects model. The analysis results indicate that strengthening corporate governance and collective moral awareness collectively enhance the effectiveness of fraud prevention. These findings confirm that robust governance mechanisms are a crucial instrument in mitigating the risk of illegal activities within organizations. The implications of this research suggest that management should be more proactive in optimizing the role of the audit committee and fostering moral sensitivity as a long-term preventive strategy.
Co-Authors Abbas, Dirvi Surya