Pengaruh Pengendalian Internal, Manajemen Risiko Dan Wistleblowing System Terhadap Pencegahan Fraud

Agus Sulistiyo (Universitas Trisakti)
Harti Budi Yanti (Universitas Trisakti)

Jurnal Akuntansi dan Pajak
Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

This study aims to examine the effect of internal control, risk management and whistleblowing system on fraud prevention. This research is a type of quantitative research, the data used in this study are primary data obtained from questionnaires, the number of samples is 35 respondents using purposive sampling technique. The data analysis technique used multiple linear regression with SPSS v24 program tools. The results showed that internal control had a significant effect on fraud prevention. Risk management has a significant effect on fraud prevention and the whistleblowing system has a significant effect on fraud prevention. Simultaneously internal control, risk management and whistleblowing system has a significant effect on fraud prevention.