The Effect of Whistleblowing System, Auditor Competence, and Internal Controls on Fraud Prevention
(Study at the Republic of Indonesia Audit Board, Central Sulawesi Province Representative Office)
Published:
2026-10-10Downloads
Abstract
Study will examine how the State Audit Board (BPK) Representative Office of Central Sulawesi Province handles whistleblowing mechanisms, auditor competency, and internal controls for fraud prevention . Questionnaires were sent to forty auditors as part of the study's quantitative approach using survey techniques. In SPSS 25, the study population included all 102 auditors working in the office. The sampling technique used saturated sampling (total sampling), meaning all members of the population were targeted for questionnaire distribution. Multiple linear regression analysis was used to analyze the data. Although auditor competency and internal controls had a good but negligible partial impact on fraud prevention , the whistleblowing mechanism had a good and substantial influence. There was a significant impact on fraud prevention from the whistleblowing system , competent auditors, and internal controls simultaneously. To improve fraud prevention efforts, these findings indicate that an effective whistleblowing system must be implemented. However, for auditor competency and internal controls to work optimally, other factors such as organizational commitment, a culture of integrity, and a consistent monitoring system are also needed. It is hoped that this study can help the Central Sulawesi Province BPK in improving its fraud prevention approach and can also be a basis for further studies on the variables that influence this field.
Keywords:
Whistleblowing System Auditor Competency Internal Control Fraud Prevention State Audit Board (BPK)References
Adawiyah, R., Kuntadi, C., & Pramukty, R. (2023). Literature Review: Pengaruh Pengendalian Internal, Whistleblowing System, Dan Audit Internal Terhadap Pencegahan Kecurangan. Jurnal Economina, 2(6), 1331–1342. https://doi.org/10.55681/economina.v2i6.606
Anjani, N. S. (2025). Whistleblowing System Dan Komitmen Organisasi Auditor Internal Terhadap Pencegahan Fraud Pada Perusahaan Perbankan Oleh : 1447 H / 2025 M.
Astuty, W., Adiko, R. G., & Hafsah. (2019). 4436-8517-1-Pb. 2(1), 52–68.
Choirunnisa, R. (2022). Pengaruh Kompetensi Auditor Dan Pemanfaatan Teknologi Informasi Terhadap Pendeteksian Fraud. Jurnal Akuntansi Trisakti, 9(1), 119–128. https://doi.org/10.25105/jat.v9i1.10294
Fiar, A. A., & Jaeni. (2022). Pengaruh Audit Forensik, Audit Investigasi, Kompetensi Auditor, Profesionalisme dan Kecerdasan Spiritual Terhadap Pencegahan Fraud. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 59–169. https://doi.org/10.51903/kompak.v15i1.628
Firdausi, Q., Kurniawan, S. A., & Agusiady, R. R. (2024). Analysis of the Influence of Internal Audit and Whistleblowing System on Fraud Prevention. Golden Ratio of Finance Management, 4(2), 277–288. https://doi.org/10.52970/grfm.v4i2.1126
Harahap, D. S. P., Nasrizal, N., Indrawati, N., & Sandri, S. H. (2022). The Pengaruh Internal Audit Dan Whistleblowing System Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderator (Studi Empiris Pada Bank Perkreditan Rakyat Di Provinsi Riau). Jurnal Akuntansi Dan Ekonomika, 12(1), 82–91. https://doi.org/10.37859/jae.v12i1.3065
Haris Fadhil. (2024). No Title. Detiknews. https://news.detik.com/berita/d-7333575/eks-anak-buah-syl-ungkap-auditor-minta-rp-12-m-demi-wtp-bpk-buka-suara?
Ibnu, U., Uis, S., Umar, J. T., Baja, L., Telp, K. B., & Batam, D. P. (2021). Universitas ibnu sina (uis). Jurnal Jumka, 1(1), 49–58.
Indonesia, R. (2001). Undang-Undang Nomor 20 Tahun 2001 tentang Perubahan Atas Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi. Peraturan.bpk.go.id. Jakarta.
Kivaayatul Akhyaar, Anissa Hakim Purwantini, Naufal Afif, & Wahyu Anggit Prasetya. (2022). Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Pengelolaan Dana Desa. KRISNA: Kumpulan Riset Akuntansi, 13(2), 202–217. https://doi.org/10.22225/kr.13.2.2022.202-217
KNKG. (2008). Pedoman 2008. 3. http://www.knkg-indonesia.org/dokumen/Pedoman-Pelaporan-Pelanggaran-Whistleblowing-System-WBS.pdf
Mangadil, C. N., Amir, A. M., & Taher, A. R. (2026). Pengaruh Sistem Pengendalian Intern Pemerintah Dan Kompetensi Auditor Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pencegahan Fraud ( Pada Kantor Inspektorat Provinsi Sulawesi Tengah ) The Influence of Government Internal Control System and Audit. 9(2), 2633–2639. https://doi.org/10.56338/jks.v9i2.10656
Muharam, A. M., & Yuyetta, E. N. A. (2022). Pengaruh Indepedensi, Kompetensi Dan Skeptisme Profesional Auditor Internal Pada Pencegahan Fraud Karyawan Di Universitas. Forbiswira Forum Bisnis Dan Kewirausahaan-Sinta 4, 11(2), 215–227.
Peraturan.bpk.go.id. (2006). Undang-Undang (UU) Nomor 15 Tahun 2006 tentang Badan Pemeriksa Keuangan.
Putri, U. D., & Sofyan, E. (2023). Pengaruh Whistleblowing System, Bystander Effect, dan Anti-fraud Awareness terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa pada Kabupaten Sijunjung. JURNAL EKSPLORASI AKUNTANSI, 5(4), 1588–1598. https://doi.org/10.24036/jea.v5i4.1151
Putu, santi P. L., & Sunjana, I. K. (2019). The Influence of Human Resource Competence, Morality and Internal Control Systems on Fraud Prevention in Village Financial Management. E-Jurnal Akuntansi, 26(3), 2155–2182.
Rahmani, H., & Rahayu, N. (2022). Pengaruh Peran Audit Internal Dan Pengendalian Internal Terhadap Pencegahan Terjadinya Kecurangan (fraud) Pada Pasim Group Wilayah Bandung. Seminar Nasional Riset Ekonomi Dan Bisnis, 1(1), 34–42. http://jurnalekonomi.unisla.ac.id/index.php/Semnas/article/view/1188%0Ahttps://jurnalekonomi.unisla.ac.id/index.php/Semnas/article/download/1188/727
Riyanto, R. F., & Arifin, Z. (2022). Trend Penindakan Kasus Korupsi Semester I 2017 s . d. 9(2), 105–122.
Setiawan, T., Nuansari, N., & Olivia, T. (2025). Pengaruh Whistleblowing System, Kompetensi Auditor, Dan Moralitas Individu Terhadap Pencegahan Fraud. Jesya, 8(2), 1315–1329. https://doi.org/10.36778/jesya.v8i2.2188
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13(99), 53–81. https://doi.org/10.1108/S1569-3732(2009)0000013005
Suci Rahmadani, & Sugiarto. (2023). Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa. E-Logis : Jurnal Ekonomi Logistik, 5(1), 47–64. https://doi.org/10.70375/e-logis.v5i1.5
Syafitri, S. S., & Syafdinal, S. (2023). Pengaruh Sistem Pengendalian Internal dan Whistleblowing System terhadap Pencegahan Fraud Pengadaan Barang dan Jasa. Owner, 7(1), 866–878. https://doi.org/10.33395/owner.v7i1.1466
Widyawati, N. P. A., Sujana, E., & Yuniarta, G. A. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Whistle Blowing System, dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud dalam Pengelolaan Dana Bumdes (Studi Empiris pada Badan Usaha Milik Desa di Kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 10(3), 368–379.
Yohanes, A. G., Setiawan, T., & Olivia, T. (2024). The Effect of Pressure, Opportunity, Rationalization, Religiousness on Fraud Behavior (PT. Mayora Indah Tbk Jatake 1). International Journal of Current Science Research and Review, 07(06), 3517–3525. https://doi.org/10.47191/ijcsrr/v7-i6-01.
License
Copyright (c) 2026 Hernita Hernita, Muhammad Ansar, Haryono Pasang Kamase, Latifah Sukmawati Yuniar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Downloads
How to Cite
