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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Research Horizon Management Studies and Business Journal
Gayatri, Putu Anisa
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Research Horizon

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The Effect of Whistleblowing and Supervisory Professionalism on Fraud Prevention with Organizational Culture as Moderating Variable Gayatri, Putu Anisa; Kurniawan, Putu Sukma; Prayudi, Made Aristia
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.1107

Abstract

This research is motivated by the high potential and cases of fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) despite the implementation of various internal control mechanisms, so it is necessary to understand the factors that influence fraud prevention. This study aims to analyze the influence of the whistleblowing system and the professionalism of the supervisory board on fraud prevention, as well as to test the moderating role of organizational culture based on Tri Kaya Parisudha. The method used is a causal quantitative approach with a purposive sampling technique on 212 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the whistleblowing system, the professionalism of the supervisory board, and organizational culture have a positive and significant effect on fraud prevention. However, organizational culture was not proven to moderate the relationship between the independent variables and fraud prevention. In conclusion, fraud prevention is more effectively achieved through a combination of formal mechanisms and a strong organizational culture, although the interaction of the two does not always significantly reinforce each other.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Arta, Putu Wahyu Permana Dewi, Gusti Ayu Ketut Rencana Sari I Gusti Ayu Purnamawati I Made Pradana Adiputra Made Aristia Prayudi Ni Kadek Sinarwati Putu Sukma Kurniawan, Putu Sukma