Peran Pengendalian Internal, Sistem Whistleblowing Terhadap Pencegahan Kecurangan Laporan Keuangan Dengan GCG Sebagai Variabel Moderasi

Imroatu Nurul Jannah (Universitas PGRI Kanjuruhan Malang)
Susmita Dian Indiraswari (Universitas PGRI Kanjuruhan Malang)
Ati Retna Sari (Universitas PGRI Kanjuruhan Malang)

JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026

The purpose of this research is to determine whether or not good corporate governance moderates the relationship between internal controls and whistleblowing systems and the prevention of financial statement fraud. The results show that Good Corporate Governance strengthens both relationships and that internal control and whistleblowing systems significantly reduce financial statement fraud. The data used in this study comes from 110 non-financial companies listed on the Indonesia Stock Exchange from 2022 to 2024 (330 panel data points). These results show that robust governance and internal monitoring measures work together to prevent managers from acting opportunistically and keep financial reporting honest.