Can Fraud Prevention Affect Internal Controls, Good Governance and Whistleblowing Systems?

Abstract

This study aims to find out the impact of internal control, good governance and whistleblowing system on fraud prevention on the District Inspectorate of South Sumatra Province. The type of research used is associative, sampling using saturated samples, the samples examined are 41 auditors available at the Provincial Inspectorate of South Sumatra. The data used is primary data, the data collection technique is through interviews and questionnaires. The method of data analysis used is quantitative. The data analysis techniques used in this study are validity tests, rehabilitation tests, descriptive statistics, classical assumption tests and hypothesis tests. Internal controls, good governance and whistleblowing systems have a significant impact on fraud prevention.