PENGARUH PERILAKU ETIKA, PENGENDALIAN INTERNAL, DAN SISTEM WHISTLEBLOWING TERHADAP DETECTION FRAUD

Abstract

This research examines the effect of ethical behavior, internal control systems, and whistleblowing systems on fraud detection at PT. KAI (Persero) Operation Area 1 Jakarta. The research applies quantitatively. The instrument in the data collection technique used was a questionnaire. The questionnaires were distributed to employees of PT. KAI (Persero) Operation Area 1 Jakarta, especially in the office which was located at Jl. Pegangsaan Timur no. 6, Pengangsaan Menteng Central of Jakarta 10330. Furthermore, the data were primary. The data collection technique used was purposive sampling with 50 respondents as the sample. The data analysis technique used was multiple linear regression. The result shows that ethical behavior and internal control systems have a negative effect on fraud detection. It means that the higher the individual ethics level and the stronger the implementation of internal control systems is, the less fraud will be found, since the potency of fraud has been minimized at the beginning. Moreover, the existence of stronger moral values and effective control systems can prevent fraud from being detected. Similarly, whistleblowing systems have a positive and significant effect on fraud detection, which indicates that the existence of a good mechanism for reporting can increase employees' participation in identifying and reporting fraud within organizations.