Enhancing Fraud Prevention: The Impact of Whistleblowing, Internal Controls, Leadership, and Organizational Culture

Sugeng Riadi () and Febby Ardesti
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Sugeng Riadi: Batam State Polytechnic
Febby Ardesti: Batam State Polytechnic

A chapter in Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024), 2025, pp 475-486 from Springer

Abstract: Abstract This research aims to determine the influence of the whistleblowing system, internal controls, leadership, and organizational culture on fraud prevention at the Indonesian Financial Audit Agency, Riau Islands Representative. Data was collected through a questionnaire survey, and the analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart-PLS 4 software. The research population comprised all auditors, with a total of 54 respondents. The results reveal that the whistleblowing system, internal controls, leadership, and organizational Culture have a positive and significant effect on fraud prevention. However, while positively affecting fraud prevention, internal controls do so insignificantly. This finding aligns with the Theory of Planned Behavior and the Fraud Triangle Theory.

Keywords: fraud prevention; whistleblowing system; internal control; leadership; organizational culture (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-640-6_35

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DOI: 10.2991/978-94-6463-640-6_35

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