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EDITORIAL OFFICE OF JURNAL ECONOMICS AND DIGITAL BUSINESS REVIEW (ECOTAL) Yayasan Bata Ilyas, STIE Amkop Makassar, Jl. Meranti No.1, Pandang, Kec. Panakkukang, Kota Makassar, Sulawesi Selatan 90231
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Economics and Digital Business Review
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : 27742563     DOI : https://doi.org/10.37531/ecotal.v4i2.594
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Economics and Digital Business Review, is published by STIE Amkop Makassar in 2020, with registered number ISSN : 2774-2563 (Online), is a peer-reviewed journal published Economics and Digital Business Review published two times a year (January & July) by STIE Amkop Makassar, It provides an academic platform for professionals and researchers to contribute innovative work in the field. Economics and Digital Business Review carries original and full-length articles that reflect the latest research and developments in both theoretical and practical aspects of economics, The online version is free access and download. Call For Research Papers !! Jurnal ini dimaksudkan sebagai media berbagi ilmu pengetahuan dan karya ilmiah di kalangan akademisi yang menggeluti bidang akuntansi dan manajemen. Jurnal Volume V Issue 2 akan diterbitkan pada Februari 2024 sampai Juli pada Tahun 2024. Tim redaksi Economics and Digital Business Review menerima naskah yang belum dipublikasi oleh media lain. Pedoman penulisan naskah tercantum pada bagian Menu. Surat menyurat naskah yang akan diterbitkan, langganan dan lainnya dialamatkan langsung ke alamat redaksi. DOI: https://doi.org/10.37531/ecotal.v5i2
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,541 Documents
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The Influence of Whistleblowing System Implementation and Human Resource Competence on Fraud Prevention in the Inspectorate Office of Polewali Mandar Regency Ridwan, Riana Anggraeny
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3817

Abstract

This study aims to analyze the influence of whistleblowing system implementation and human resource competence on fraud prevention efforts at the Inspectorate Office of Polewali Mandar Regency. In this context, Human Resource (HR) competence is viewed as a primary pillar in establishing accountable and transparent financial governance. Using a quantitative research design, primary data were collected through questionnaires from the entire population of 37 auditors at the research site; therefore, a total sampling (saturation sampling) technique was employed. The data were analyzed using multiple linear regression to test the significance of the variables' effects both individually (partially) and collectively (simultaneously). This study examines how individual capacity—encompassing knowledge, skills, and professional behavior—can strengthen internal oversight systems to minimize fraudulent practices. The findings confirm that, partially, the implementation of the whistleblowing system provides a positive and significant contribution to mitigating fraud risks. Similarly, human resource competence is proven to have a positive and significant effect on fraud prevention efforts. When tested simultaneously, both variables have a significant impact on preventing fraud. These results imply the necessity of optimizing reporting systems and strengthening HR capacity through continuous competency development as a core organizational

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