The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT.Asuransi Jiwasraya (Persero)

The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT.Asuransi Jiwasraya (Persero)

Whistleblowing System, Whistleblower Protection, Fraud Prevention, Internal Auditor, Internal Control System, Audit Committee, Independent Commissioner

This research mainly aims to test and analyze the effectiveness of the Internal Whistleblowing System in FraudPrevention. The population in this study are all employees who work in the Division of Finance & Accounting, Internal Audit PT. Asuransi Jiwasraya (Persero). While the sample used the purposive sampling method, amounting to 50 respondents. The independent/independent variables of the study are the influence of the Internal Auditor, Internal Control System, Whistleblowing System, WhistleblowerProtection, Organizational Commitment. The dependent/dependent variable is Fraud Prevention. The research methodology uses Structural Equation Modeling (SEM) using smartPLS 3.2.7 software. The tests carried out are the Outer model, Inner model, indirect effect test, and hypothesis testing. The test results show the influence and significance of the internal control system on the prevention of fraud, the influence and significance of the internal auditor on the preventionoffraud,theinfluenceandsignificanceoftheauditcommitteeon thepreventionof fraud, there is a significant effect of the independent commissioner on the prevention of fraud and there is a significant effect on the protection of the whistleblower on preventing fraud, there is a significant effect of the whistleblowing system on fraud prevention, there is a significant influence on the internal control system, internal auditors, audit committees, independentcommissionersthroughtheprotectionofwhistleblowersagainstfraudprevention, and there is a significant influence on internal control, internal auditors, auditcommittees

Hamilah Hamilah1, Adji Suratman2, Saeful Alam3

https://dinastipub.org/DIJEFA/article/view/1142/778

STIE Y.A.I, Jakarta

01 April 2022

Hamilah Hamilah1

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