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All Journal Journal of Applied Business, Taxation and Economics Reseach
Wulan Retnowati
Faculty of Economics and Business, Sultan Ageng Tirtayasa University
Economics, Econometrics & Finance

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The Effect of Organizational Culture, Whistleblowing System, and Surprise Audit on The Prevention of Financial Statement Fraud with Anti-Fraud Awareness as A Moderating Variable (Empirical Study at the Regional Inspectorate Offices of Serang City and Serang Regency) Rizka Aulia Putri Anzali; Wulan Retnowati; Dadan Ramdhani
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.638

Abstract

Financial statement fraud prevention plays a crucial role in ensuring transparency and accountability in the management of public finances. This research seeks to investigate the influence of organizational culture, whistleblowing systems, and surprise audits on financial statement fraud prevention, with anti-fraud awareness incorporated as a moderating variable. The study employed a quantitative approach using primary data gathered through questionnaires distributed to internal auditors at the Inspectorates of Serang City and Serang Regency. A saturated sampling method was applied, allowing all members of the population to participate as respondents. The data were processed using multiple linear regression and Moderated Regression Analysis (MRA). The results demonstrate that organizational culture and whistleblowing systems have a positive and significant influence on financial statement fraud prevention, whereas surprise audits show a significant negative effect. In addition, anti-fraud awareness was not found to significantly moderate the relationships between organizational culture, whistleblowing systems, surprise audits, and financial statement fraud prevention. These findings emphasize the need for government institutions to strengthen organizational values, improve whistleblowing practices, and reinforce internal control measures to support fraud prevention efforts. The novelty of this research lies in examining anti-fraud awareness as a moderating variable from the perspective of regional government internal auditors.
Co-Authors Dadan Ramdhani Rizka Aulia Putri Anzali