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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Eusebius Alfonsus Rumengan
Universitas Tadulako
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Proactive Fraud Audit, Whistleblowing, Pengendalian Internal terhadap Pencegahan Fraud dalam Pengelolaan Dana BOS dengan Moralitas Individu sebagai Variabel Moderasi Eusebius Alfonsus Rumengan; Rilman Ibnu Arfan; Abdul Kahar; Ernawaty Usman; Jamaluddin Jamaluddin
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3288

Abstract

This study aims to examine the effect of proactive fraud audit, whistleblowing system, and internal control on fraud prevention in the management of School Operational Assistance (BOS) funds at elementary schools in Palu City, with individual morality as a moderating variable. Misappropriation of BOS funds remains a relevant issue in Indonesia, particularly in post-disaster areas experiencing fluctuations in administrative capacity and weak supervisory mechanisms. This study employed a quantitative approach by distributing structured questionnaires to treasurers, operators, and administrative staff directly involved in BOS fund management. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results indicate that proactive fraud audit and internal control have a significant effect on fraud prevention, while the whistleblowing system does not have a significant effect. In addition, individual morality was proven to moderate the relationship between the independent variables and fraud prevention, thereby strengthening the effectiveness of control mechanisms in preventing fraud. These findings highlight the importance of strengthening structural and behavioral controls in school financial governance. The novelty of this study lies in the integration of audit mechanisms, internal control, and aspects of individual morality within the context of post-disaster education.
Co-Authors Abdul Kahar Ernawaty Usman Jamaluddin Jamaluddin Rilman Ibnu Arfan