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All Journal Islamic Accounting and Finance Review
Damayanti, Asrina
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Economics, Econometrics & Finance

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EFEK KONDISIONAL MORALITAS INDIVIDU PADA HUBUNGAN WHISTLEBLOWING SYSTEM DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD Damayanti, Asrina; Fajrin, Farid; Muchlis, Mustakim
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.72152

Abstract

This study examines whether individual morality conditions the associations of two formal anti-fraud mechanisms with fraud prevention: whistleblowing systems as reporting-based control and internal controls as process-based control. A cross-sectional survey of 45 employees of a state-owned plantation enterprise in Makassar was analysed using hierarchical moderated regression with HC3 robust errors, 10,000 bootstrap resamples, and influence diagnostics. Internal control is positively and robustly associated with fraud prevention, whereas the whistleblowing association is not (HC3 p = 0.144). Interaction terms raise R-squared by 0.210. The whistleblowing-by-morality interaction is negative and survives every robustness check; the internal-control-by-morality interaction reverses sign when estimated alone and is treated as a collinearity artefact. A Wald test confirms the two interactions differ. Findings indicate asymmetric conditional effects, although pronounced response homogeneity in the dependent variable constrains confidence in the magnitudes reported.
Co-Authors Farid Fajrin Muchlis, Mustakim