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International Journal of Financial, Accounting, and ManagementInternational Journal of Financial, Accounting, and Management

This study aims to determine how the influence of the whistleblowing system and internal controls on fraud prevention at Pos Indonesia (Persero) Bandung City. The research method used in this research is descriptive and verification methods. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling technique so that the total sample size is 30 people. The analytical method used in this research is multiple linear regression analysis using SPSS 25. The results showed that the whistleblowing system and internal controls had an effect on fraud prevention. The amount of influence of internal control in contributing to fraud prevention is 66.2%. This research is limited only to PT Pos Indonesia (Persero) because it still shows cases of fraud. In addition, this study only focuses on knowing the effect of the whistleblowing system and internal controls on fraud prevention at PT Pos Indonesia (Persero) Bandung City. This research is expected to provide benefits for companies that lead to improvements in preventing fraud, and can be used as additional information for the parties concerned.

The study concludes that the whistleblowing system and internal controls significantly influence fraud prevention at PT Pos Indonesia (Persero) Bandung City.The implementation of internal controls contributes substantially to fraud prevention, accounting for 66.Therefore, strengthening both the whistleblowing system and internal control mechanisms is crucial for mitigating fraud risks within the organization.

Future research could explore the mediating role of organizational culture in the relationship between whistleblowing systems, internal controls, and fraud prevention. Investigating the effectiveness of different types of whistleblowing channels – such as anonymous reporting platforms versus direct supervisor reporting – could provide valuable insights for optimizing fraud detection. Furthermore, a comparative study examining fraud prevention practices across various state-owned enterprises in Indonesia could identify best practices and areas for improvement, ultimately contributing to a more robust national framework for combating financial misconduct. These studies should consider qualitative approaches, such as interviews with employees and management, to gain a deeper understanding of the challenges and opportunities in implementing effective fraud prevention strategies.

  1. International Journal of Financial, Accounting, and Management | International Journal of Financial,... doi.org/10.35912/ijfam.v4i2.250International Journal of Financial Accounting and Management International Journal of Financial doi 10 35912 ijfam v4i2 250
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