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All Journal Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) MBIA jurnal syntax admiration VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Jurnal Akuntansi dan Keuangan Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Helisa Noviarty
Universitas Tanjungpura
Religion Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Pengendalian Internal, Whistleblowing System, dan Kompetensi Pegawai Terhadap Pencegahan Fraud dengan Moralitas Individu Sebagai Variabel Moderasi Rici Marini; Muhsin; Helisa Noviarty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i8.9416

Abstract

                This study aims to analyze the effect of internal control, whistleblowing system, and employee competence on fraud prevention efforts, and evaluate the role of individual morality as a moderating variable. The background of this study is based on the high number of fraud cases in the public sector, which indicates that the supervisory system and individual ethics are not optimal. The research was conducted at the Financial and Development Supervisory Agency (BPKP) of West Kalimantan Province using an explanatory quantitative approach. Primary data was collected through distributing questionnaires to 36 purposively selected respondents. Data analysis was conducted by utilizing WarpPLS 8.0 software to test the direct relationship between variables as well as the moderating effect of individual morality. The results of the analysis show that internal control and whistleblowing system have a positive and significant effect on fraud prevention. In contrast, employee competence does not show a significant effect. In addition, individual morality is proven to strengthen the effect of internal control on fraud prevention, but does not strengthen the effect of the whistleblowing system or employee competence. These findings emphasize that the effectiveness of the supervisory system needs to be supported by individual moral integrity to optimally prevent fraud. This research is expected to make an empirical contribution in strengthening the supervisory system in the public sector and in shaping a clean organizational culture and integrity.
Co-Authors Aldric Randy Asada Tjondro Ayu Puspitasari Elok Heniwati Elvina Lim Fera Damayanti Gita Desyana Haryono Haryono Muhammad Fahmi Muhammad Irvan Hakim Muhsin Nabil Zuhdi Pambudi Setyadi Rici Marini Rusliyawati, Rusliyawati Ryan Aprianto Sekar Rika Namira Anjani Syarif M. Helmi