PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Bank Pemerintah Kantor Cabang Ambon)

Abstract

ABSTRACT

An effective internal control system is believed to be able to minimize the risk of fraud by creating a good control environment, adequate control activities and continuous monitoring. However, in some cases good internal control alone is not enough to prevent fraud optimally, so the role of the whistleblowing system is needed as an additional instrument that supports transparency and early detection of unethical acts. This research aims to analyze the influence of the internal control system on fraud prevention, with the whistleblowing system as a moderating variable in government banks in Ambon City. This research uses a quantitative approach with data obtained through a survey of respondents by distributing questionnaires directly to employees of BNI Bank, BRI Bank, Bank Mandiri, and Bank Maluku Malut, then the data is analyzed using the SPSS application. The research results show that the internal control system has a positive and significant effect on fraud prevention. Apart from that, the whistleblowing system has a positive and significant effect on implementing an internal control system in government banks in Ambon City. The whistleblowing system has been proven to strengthen this relationship, where its existence increases the effectiveness of internal control in detecting and preventing acts of fraud.

Keywords: Internal Control System, Whistleblowing System, Fraud Prevention