Jurnal Akuntansi, Manajemen dan Bisnis Digital
Vol 5 No 2 (2026): April

The Influence Of Anti-Fraud Awareness, Organizational Culture And Whistleblowing System On Prevention At PTPN Lll (Persero) Medan City

Khairani, Nia Azania (Unknown)
Nasution, M. Irsan (Unknown)
Fachruddin, Wan (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

This study aims to analyze the influence of anti-fraud awareness, organizational culture, and the whistleblowing system on fraud prevention. Fraud is a serious problem that can cause financial and non-financial losses to organizations, thus requiring comprehensive and sustainable prevention efforts. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression to test the influence of each independent variable on the dependent variable. The results show that anti-fraud awareness, organizational culture, and the whistleblowing system partially and simultaneously have a positive and significant effect on fraud prevention. These findings indicate that increasing individual understanding of anti-fraud, strengthening organizational values ​​and norms, and implementing an effective whistleblowing system can strengthen fraud prevention efforts. This study provides a practical contribution to organizations in formulating more effective internal control policies and fraud prevention strategies.

Copyrights © 2026






Journal Info

Abbrev

jambd

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences ...