Analysis of Internal Audit, Whistleblowing System, and Good Corporate Governance in Fraud Prevention: The Moderating Role of Audit Quality
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Rananda Djulianti Melinda*
Adam Zakaria
Choirul Anwar
Advances in digital technology within the banking sector have bolstered service efficiency; however, they have likewise given rise to fraud risks of increasing complexity. Effective control mechanisms are therefore requisite to forestall fraud. This study aims to analyse the influence of internal audit, whistleblowing systems, and Good Corporate Governance (GCG) upon fraud prevention, with audit quality serving as a moderating variable, within State-Owned Enterprises (SOEs) in Indonesia’s banking sector. The study draws upon a quantitative approach, with data gathered via a questionnaire administered to 278 respondents employed within the internal audit, risk management, compliance, and corporate governance units at Bank Mandiri, BRI, BNI, and BTN. The analysis employed multiple linear regression using SPSS. The findings show that internal audit, the whistleblowing system, good corporate governance, and audit quality all have a positive and significant impact on fraud prevention. Among these, audit quality proves to be the strongest driver of effective fraud prevention. Collectively, the independent variables account for a substantial portion of fraud prevention, with an R² of 0.746, meaning the model explains 74.6 percent of the variance. These findings suggest that fortifying the internal audit function, optimising the whistleblowing system, consistently implementing Good Corporate Governance, and improving audit quality constitute key strategies for forestalling fraud within state-owned banks in the digital age.
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