The Influence of Whistleblowing System and Internal Control on Fraud Prevention at PT Pos Indonesia (Persero) Bandung City

https://doi.org/10.35912/ijfam.v4i2.250
Published: Sep 1, 2022

Abstract:

Purpose: This study aims to determine how the influence of the whistleblowing system and internal controls on fraud prevention at Pos Indonesia (Persero) Bandung City.

Research Methodology: The research method used in this research is descriptive and verification methods. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling technique so that the total sample size is 30 people. The analytical method used in this research is multiple linear regression analysis using SPSS 25.

Results: The results showed that the whistleblowing system and internal controls had an effect on fraud prevention. The amount of influence of internal control in contributing to fraud prevention is 66.2%.

Limitations: This research is limited only to PT Pos Indonesia (Persero) because it still shows cases of fraud. In addition, this study only focuses on knowing the effect of the whistleblowing system and internal controls on fraud prevention at PT Pos Indonesia (Persero) Bandung City.

Contributions: This research is expected to provide benefits for companies that lead to improvements in preventing fraud, and can be used as additional information for the parties concerned.

Keywords:
1. Whistleblowing System
2. Internal Control
3. Fraud Prevention
Authors:
Wulansari Adi Kuncara
Accounting Department, Faculty of Economics and Business, Widyatama University, Indonesia
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How to Cite
Adi Kuncara, W. (2022). The Influence of Whistleblowing System and Internal Control on Fraud Prevention at PT Pos Indonesia (Persero) Bandung City. International Journal of Financial, Accounting, and Management, 4(2), 101–113. https://doi.org/10.35912/ijfam.v4i2.250
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Issue & Section
Vol. 4 No. 2 (2022): September
Articles
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  1. Agoes, S. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta: Salemba Empat.
  2. Albrecht, C. O., Holland, D. V., Skousen, B. R., & Skousen, C. J. (2018). The significance of whistleblowing as an anti-fraud measure. Journal of Forensic & Investigative Accounting, 10(1), 1-13.
  3. Alvin, A. A., Elder, R. J., & Beasley, M. S. (2015). Auditing dan Jasa Assurance Pendekatan Terintegrasi, Jilid 1, Edisi Lima Belas. Terjemahan Herman Wibowo dan Tim Perti. Jakarta: Erlangga.
  4. Amri, G. (2008). Pedoman Sistem Pelaporan Pelanggaran–SPP (Whistleblower System–WBS). Komite Nasional Kebijakan Governance.
  5. Ariastini, N. K. D., Yuniarta, G. A., Ak, S., Si, M., Kurniawan, P. S., & ST, M. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Proactive Fraud Audit, Dan Whistleblowing System Terhadap Pencegahan Fraud Pada Pengelolaan Dana Bos Se-Kabupaten Klungkung. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2).
  6. Arikunto, S. (2019). Prosedur penelitian suatu pendekatan praktik. Jakarta : Rineka Cipta.
  7. Damayanti, L. (2016). PENGARUH AUDIT INTERNAL TERHADAP PENDETEKSIAN KECURANGAN (FRAUD)(Study Pada Bank Tabungan Negara (Persero), Tbk.). Fakultas Ekonomi Unpas Bandung.
  8. Diaz, P. (2013). Fraud Auditing & Investigation. Jakarta: Mitra Wacana Media.
  9. Association of Certified Fraud Examiners (ACFE). (2017). Report to The Nation on Occupational Fraud and Abuse. Austin, Texas: Association of Certified Fraud Examiners.
  10. Brown, A. J., et al. (2014). International Handbook on Whistleblowing Research. UK: Edward Elgar Publishing Limited.
  11. Edison, A. (2018). Metodologi Penelitian Bisnis. Edisi Satu, cetakan ke 2. Bandung: Mentari.
  12. Hikmah, Y. N., Oktaroza, M. L., & Purnamasari, P. (2018). Pengaruh Efektivitas Whistleblowing System dan Budaya Organisasi terhadap Pencegahan Kecurangan (Survei pada Empat Badan Usaha Milik Negara Sektor Transportasi dan Pergudangan di Kota Bandung). Prosiding Akuntansi, 518-523.
  13. Hiro, T. (2014). Pandangan Baru Internal Auditing. Kanisius: Yogyakarta.
  14. Karyono. (2013). Forensic Fraud. Yogyakarta: Penerbit Andi Offset.
  15. Mirinaviciene, S. (2014). Internal control and fraud prevention: Prior research analysis. Science and studies of accounting and finance: problems and perspectives, 9(1), 173-179.
  16. Natasya, T. N., Karamoy, H., & Lambey, R. (2017). Pengaruh Komitmen Organisasi Dan Pengendalian Internal Terhadap Resiko Terjadinya Kecurangan (Fraud) Dalam Pelaksanaan Jaminan Kesehatan Di Rumah Sakit Bhayangkara Tk. Iv Polda Sulut. Going Concern: Jurnal Riset Akuntansi, 12(2).
  17. Nurani dan Octavia. (2016). Pengaruh Efektivitas Pengendalian Internal Terhadap Pencegahan Fraud. Jurnal Riset Akuntansi – Volume VIII / No.1 / April 2016. Fakultas Ekonomi. Universitas Widyatama.
  18. Nuryaman, & Veronica, C. (2015). Metodologi Penelitian Akuntansi dan Bisnis. Bogor: Ghalia Indonesia.
  19. Semendawai, A. H., Santoso, F., Wagiman, W., Omas, B., & Susilaningtias, S. M. W. (2011). Memahami whistleblower. Jakarta: Lembaga Perlindungan Saksi dan Korban (LPSK).
  20. Sobel, K. F. R. P. J., Head, U. L. A. M. J., & Riddle, S. R. M. S. C. (2013). Internal Auditing: Assurance & Advisory Services: Institute of Internal Auditors Research Foundation.
  21. Setianto, Hari., dkk. (2014). Fraud Auditing. Jakarta: Yayasan Pendidikan Internal Audit.
  22. Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
  23. Sukadwilinda, S., & Ratnawati, R. A. (2013). Pengendalian internal terhadap kecurangan. Jurnal ASET (Akuntansi Riset), 5(1), 11-21.
  24. Surfiani, Nurul dan Triandi. (2015). Pengaruh Penerapan Pengendalian Intern Terhadap Pencegahan Terjadinya Fraud Pengadaan Aset Tetap. Sekolah Tinggi Ilmu Ekonomi Kesatuan.
  25. Susanto, Azhar. (2014). Sistem Informasi Akuntansi. Bandung: Lingga Jaya.
  26. Yusuf, P. S. (2019). Effect of Whistleblowing System and Effectiveness of Internal Audit on Good Governance Practices: Case study of BUMN Companies in Bandung Indonesia. Global Business & Management Research, 11(1).
  27. Widiyarta, K., Herawati, N. T., Ak, S., & Atmadja, A. T. (2018). Pengaruh Kompetensi Aparatur, Budaya Organisasi, Whistleblowing Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Pada Pemerintah Desa Di Kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2).
  28. Wulandari, D. N., & Nuryanto, M. (2018). Pengaruh pengendalian internal, kesadaran anti-fraud, integritas, independensi, dan profesionalisme terhadap pencegahan kecurangan. Jurnal Riset Akuntansi Mercu Buana, 4(2), 117-125.
  29. Zarlis, D. (2018). Pengaruh Pengendalian Internal Terhadap Pencegahan Fraud di Rumah Sakit (Studi empiris pada Rumah Sakit swasta di Jabodetabek). Transparansi: Jurnal Ilmiah Ilmu Administrasi, 1(2), 206-217.