PENGARUH WHISTLEBLOWING DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DIMODERASI MORALITAS INDIVIDU (Studi Kasus Pada Karyawan P.T. CFU Semarang) i

Abstract

The purpose of this research is to determine the partial and simultaneous effects of whistleblowing and internal control on fraud prevention and to find out whether individual morality strengthens or weakens the impact of whistleblowing and internal control on fraud prevention. The population in this study were all employees who worked at P.T. CFU Semarang, numbering 100 people. The number of samples taken in this research was determined using the census method, by taking a sample of 100 people or the total population. The data analysis techniques used are Multiple Linear Regression and Moderated Regression Analysis (MRA). Data analysis shows that there is a negative and insignificant effect of whistleblowing on fraud prevention, there is a positive and significant effect of internal control on fraud prevention, there is a simultaneous positive and significant effect of whistleblowing and internal control on fraud prevention, and individual morality weakens the impact of partial whistleblowing and internal control towards preventing fraud.
Keywords: Whistleblowing, Internal Control, Fraud Prevention and Individual Morality