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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Strategi Akuntansi Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Bima Journal : Business, Management and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Journal Of World Science Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Journal of Economics and Tourism
Sri Trisnaningsih
UPN "VETERAN" JAWA TIMUR
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Journal : Jurnal Riset Akuntansi Kontemporer

 1 
STRENGTHENING PUBLIC INTEGRITY: THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT ON DETERMINANTS OF FRAUD PREVENTION Pertiwi, Devi; Trisnaningsih, Sri; Sulistyowati, Erna
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25830

Abstract

Fraud remains a persistent challenge in Indonesia’s public sector, requiring robust systems and ethically committed personnel. This study examines the effects of competence, internal control systems, and whistleblowing mechanisms on fraud prevention within the Inspectorate of East Java Province, with organizational commitment as a moderating variable. A quantitative design was used, collecting primary data through questionnaires from civil servants. Data were analyzed using Moderated Regression Analysis (MRA) with SmartPLS 4.0. Results show that competence and internal control systems have a positive and significant impact on fraud prevention, while the whistleblowing system has a positive but non-significant effect. Organizational commitment strengthens the influence of competence and internal control systems but weakens the effect of the whistleblowing system. These findings highlight the need to enhance personnel competence and control frameworks, and to improve whistleblowing accessibility, protection, and credibility, fostering an organizational culture that upholds integrity and effectively mitigates fraud.
Co-Authors Agusta, Tony Amalia Ramadhani, Mesra Amelia, Risca Della Anggiria, Kristanti Srika Anggraini, April Dwi Anthony, Debora Rachelina Putri Aprilia, Jasmine Aprilisanda, Invony Dwi Ardilla, Alfin Arini, Wirna Sofi Atanti, Della Aulia, Gabrena Septi Azahra, Jasmine Afianda Barreto, Angelica Lena Graça Budiarti, Rindu Reza dan Deddy Dwi Haryadi Dian Puspitasari Donito, Vanne Erna Sulistyowati Failasuf Herman Hendra Ferdiyanto, Jaya Fitri Damayanti Hadi Prayitno, Hadi Hanni Fadhillah Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hidayat, Rovino Achmad Hidayatulloh, Ilham Rachmat Idkhiyah, Nurul Jauharul Makhnun, Intan Masnal Pabadakayo, Arabela Fidelia Mayasari, Eka Mita, Vina Yulia Murdoko, Berta Dwi Mustofa, Alifiah Wulansari Ningrum, Lutfi Silfia Permata, Rika Wahyu Pertiwi Ananda Putri, Devi Pertiwi, Devi Pitaloka, Raci Pratama, Riyan Yoga Prayana, Putri Rizkita Priskanodi, Jionike Putra, Klanisto Raka Ramadhani Putri, Habsiah Ramadhani, Rafli Rohmah, Mufidatur Sakti, Mardha Oetasila Satmono, Vania Sharon Ardelia Septa Dinda Alfia, Famia Sri Lestari Sulaiman, Nur Islamiati Syafhira, Reza Taufiqurrahman, Dimas Vendy, Vicky Wardani, Sabrina Kusuma Wari, Mega Ardianis Widodo, Condro Widya Wijaya, Raden Muhammad Syah Arief Atmaja Wulansari Mustofa, Alifiah