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Journal : Journal of Accounting Auditing and Business

The Influence of Internal Control Systems, Whistleblowing Systems, and Organizational Culture on Fraud Prevention at PT Triana Harvestindo Nusantara Linda, Linda; Nurfauziah, Farah Latifah; Suharti, Sri
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65297

Abstract

The increasing frequency of fraud cases in the industrial sector, including textiles, reflects the insufficient implementation of internal controls, whistleblowing mechanisms, and ethical organizational culture. Internal actors both individuals and groups are often responsible, underscoring the need for a systematic approach to prevention. This study examines the influence of internal control systems, whistleblowing systems, and organizational culture on fraud prevention at PT Triana Harvestindo Nusantara. Using a quantitative, causally associative method, data were gathered from 200 employees through structured questionnaires and analyzed via SPSS version 25. Results indicate that all three variables significantly contribute to mitigating fraud risk. The findings suggest that reinforcing internal controls, promoting secure reporting channels, and embedding integrity within the corporate culture are essential to reducing fraudulent activities.Keywords: Internal Control System, Whistleblowing System, Organizational Culture, Fraud Prevention.
Co-Authors Admasari, Yuli Adrianus Dedy, Erfan Ramadhan Agung Wahyudi Agustina, Melisa Ajeng Muliasari Akbar Jono, Ali Al Haddad, Syarifah Rahmawati Alang, Tho Alfika Safitri Amri, Aulil Ani Rakhmanita Anna Veronica Pont Apandi Apandi Apandi Apandi Ardy Nuswantoro, Setio Aridin, Haerul Arina Nur Indriani Arisandi, Ainun Aryani Saputri Asep Saefullah Kamali Aska, Rosi Setia Aulil Amri Aurelya, Chalsabilla Baju Pramutoko Basri Basri Batara, Gamal Bernard, Christian Broto, Bayu Eko Chotimmah, Ammaariyah Khusnul Damayanti, Amara darwis darwis, darwis Dede Imtihanudin Dedi Muhammad Siddiq Dedwitayanni, Dedwitayanni Demsa Simbolon Dharasta , You She Melly Anne Diana Rahmawati Rozak, Diana Rahmawati Dini Delini Dino Sumaryono Dita Amelia Elvin Kinanti Paramuditha Ervina, Lissa Eso Solihin Evi Rosmiyati Fadhil Ismi Fahmi Hafid Fahriza, Fahriza Farida Mayar Febriyanti, Maya Finasti, Febri Mina Firmansyah, Alfitra Fitri Oviyanti Gamal Batara Gusman Lesmana Hadina, Hadina Hadriani, Hadriani Hairul Hairul Hastuti Usman Hendri Hermawan Adinugraha Heni Pujiastuti Herlambang, Muhammad Huda, Luthfi Nurul Husen, Muhamad Idhar, M. Ihsan, Muhammad Ali Al Ilahi, Muhammad Rizi Indriani , Arina Nur Ira Asyura Ismiati Ismiati Isyara, Larissa Putri Jaka Wijaya Kusuma Jaufillaili Jaufillaili Jumaidi, Jumaidi Junirianto, Eko Kadar Ramadhan Karim, Syafei Kasmi, Kasmi Keryn, Tjhoei Koerniantono, Marioes Eduardus Kakok Kurniano, Roy Costa Leilia, Hairani Febi Leluno, Redo Lili Suryani Lisma Ningsih Lismayanti, Neng Lubis, Serly M Afrilianto M. Asep Syihabul Millah Maisarah Maisarah, Maisarah Mardiani Mangun Marleni, Wisuda Andeka Martiah, Anisa Martina Girsang Maryamah Maryamah Masnar, Laras Masta Hutajulu Mawaddah, Arini Ulfa Maya Febrianty Lautania Medina, Gita Meilianty, Sherly Melvie Paramitha Mercy Joice Kaparang, Mercy Joice Minhatul Ma'arif Mirabella Hasmanita, Maharani Muhammad Arfandynata Muhammad Junaidi Muhammad Ulfi Mulia Saputra Muliani Muliani, Muliani Munawar, Badri Mustakim, Usep Saepul Mustofa, Tismazammi Mutaqin, Zaenal Nana Suraiya Nasrul Nasrul Noer Ekafitri Sam Nor Anisa Nur Ainun Damanik Nurfatimah Nurfatimah Nurfauziah, Farah Latifah Nurhalis, Nurhalis Nurhayati Nurmayanti, Nurmayanti Nurul Fitria Olkamien Jesdika Longulo Panji Parlina, Lina Yerni Putri Mulia Sakti Putri Nadilah Radjulaeni, Zakiah Raida Fuadi Ramli, Rosmini Ratna Dewi Ratna Muntiningsih Ratna Sariningsih Ratnasari Dwi Putri, Novianthie Reza Hawari Rihatul Jannah Rina Puspita Sari Ritawati Rodiah, Siti Nur Rogate, Yoffel Elyakim Ruaida Ruaida sahwari, Sahwari Santi Damayanti Sari, Dwi Kartika Sarliana, Sarliana Selva Octaria Sembiring, Elita Modesta SEPTIANA SEPTIANA Shania, Shania Sianturi, Srisofian Silalahi, Veracy Siti Dian Mulyanti Siti Hadijah Batjo Siti Nurhasanah Sri Rejeki Suardi, Devaron Suciarti Nur Adha Sukma, Dila Mutiara Sulaiman, Yeni Suliani, Wiji Suwandewi, Alit Syihabuddin, Muhammad Tasya Alifia Izzani Tatang Suherman Tina Rosyana Titin Agustin Nengsih Undayah, Uun Urahmah, Nida Ustadus Sholihin Vera Mandailina, Vera Wahyu Hidayat Wastuti, Sri Ngayomi Yudha Wati, Agustin Rahma Wida Fadhlia Widya Pani Widyaningrum, Ismi Y. Erning Indrastuti Yanti Yanti Yanti, Desi Mitra Budi Yetti R, Erni Yoshima Nekada, Cornelia Dede Yurida Olviani, Yurida Zahra, Alia