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All Journal Economics and Business Journal
Latifah Sukmawati Yuniar
Tadulako Universty
Economics, Econometrics & Finance

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The Effect of Whistleblowing System, Auditor Competence, and Internal Controls on Fraud Prevention: (Study at the Republic of Indonesia Audit Board, Central Sulawesi Province Representative Office) Hernita Hernita; Muhammad Ansar; Haryono Pasang Kamase; Latifah Sukmawati Yuniar
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.567

Abstract

Study will examine how the State Audit Board (BPK) Representative Office of Central Sulawesi Province handles whistleblowing mechanisms, auditor competency, and internal controls for fraud prevention . Questionnaires were sent to forty auditors as part of the study's quantitative approach using survey techniques. In SPSS 25, the study population included all 102 auditors working in the office. The sampling technique used saturated sampling (total sampling), meaning all members of the population were targeted for questionnaire distribution. Multiple linear regression analysis was used to analyze the data. Although auditor competency and internal controls had a good but negligible partial impact on fraud prevention , the whistleblowing mechanism had a good and substantial influence. There was a significant impact on fraud prevention from the whistleblowing system , competent auditors, and internal controls simultaneously. To improve fraud prevention efforts, these findings indicate that an effective whistleblowing system must be implemented. However, for auditor competency and internal controls to work optimally, other factors such as organizational commitment, a culture of integrity, and a consistent monitoring system are also needed. It is hoped that this study can help the Central Sulawesi Province BPK in improving its fraud prevention approach and can also be a basis for further studies on the variables that influence this field.
Co-Authors Haryono Pasang Kamase Hernita Hernita Muhammad Ansar