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

In: Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

Author

Listed:
  • 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)

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.

Suggested Citation

  • Nurul Fahmi Sultan & R. A. Damayanti & Darmawati, 2023. "Analysis the Effect of Internal Control and Whistleblowing System in Fraud Prevention with Ethical Climate as Moderator," Advances in Economics, Business and Management Research, in: Muhammad Irdam Ferdiansyah & Daniella Cynthia Sampepajung & Insany Fitri Nurqamar & Rakhmat Prima Nu (ed.), Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), pages 132-143, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-146-3_14
    DOI: 10.2991/978-94-6463-146-3_14
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