Analysis the Effect of Internal Control and Whistleblowing System in Fraud Prevention with Ethical Climate as Moderator

Nurul Fahmi Sultan (), R. A. Damayanti and Darmawati
Additional contact information
Nurul Fahmi Sultan: Hasanuddin University, Faculty of Economic and Business
R. A. Damayanti: Hasanuddin University, Faculty of Economic and Business
Darmawati: Hasanuddin University, Faculty of Economic and Business

A chapter in Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), 2023, pp 132-143 from Springer

Abstract: Abstract The goal of this study is to know how internal control and whistleblowing system influence fraud prevention moderated by an ethical climate. The object of the research is the Local Government Unit (LGU) in Soppeng Municipality. The study included 135 respondents from 27 LGUs. The primary data from the questionnaire were used in this study, which makes use of purposive sampling. Using the moderated regression analysis (MRA), the data were analyzed. The outcomes showed that the internal control and whistleblowing system had a positive and significant effect on fraud prevention. An ethical climate can strengthen the influence of internal control and whistleblowing systems in preventing fraud. The novelty of this research is the existence of ethical climates as a moderator that provides confidence about the right form of behavior in an organization. This research is important because it can help local governments to fight fraud and can increase public trust.

Keywords: internal control; whistleblowing system; ethical climate; fraud prevention (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-146-3_14

Ordering information: This item can be ordered from
http://www.springer.com/9789464631463

DOI: 10.2991/978-94-6463-146-3_14

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().