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

In: Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)

Author

Listed:
  • Sugeng Riadi

    (Batam State Polytechnic)

  • Febby Ardesti

    (Batam State Polytechnic)

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.

Suggested Citation

  • Sugeng Riadi & Febby Ardesti, 2025. "Enhancing Fraud Prevention: The Impact of Whistleblowing, Internal Controls, Leadership, and Organizational Culture," Advances in Economics, Business and Management Research, in: Fuad Arif Rahman & Vina Kholisa Dinuka & Jessica Olifia & Agus Supriyadi & Rizki Lanniari HS & Zaima (ed.), Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024), pages 475-486, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-640-6_35
    DOI: 10.2991/978-94-6463-640-6_35
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