Pencegahan Kecurangan dengan Whistleblowing dan Sistem Pengendalian Internal pada Kegiatan Pelaksanaan Program Pemberdayaan Masyarakat di Provinsi Lampung

Abstract

This study aims to analyze the influence of whistleblowing and internal control systems on fraud prevention efforts in the implementation of community empowerment programs in Lampung Province. The study utilizes primary data, collected through questionnaires distributed to a total of 71 respondents. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results of the analysis stated that whistleblowing did not have a significant influence on fraud prevention, while the internal control system was proven to have a positive and significant influence in preventing fraud.

Keywords: whistleblowing, internal control system, fraud prevention