The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

The purpose of this study was to analyze the role of financial performance in mediating the effects of the performance of human resources, internal controls, standard operating procedures and organizational culture to the prevention of fraud. The population of this study is 58 Unit School and all schools and Power Finance unit manager Tarakanita School unit in Indonesia amounting to 202 people. The sampling method using a purposive sampling method. Data were processed amounting to 142 data with the dataa processing method using the Smart PLS. Hypothesis testing results showed that the quality of human resources and a significant positive effect on financial performance. Internal controls and a significant positive effect on financial performance. Standard operating procedure positive and significant impact on financial performance. Organizational culture positive and significant impact on the financial performance ko. Financial performance and significant positive effect on the prevention of fraud. The quality of human resources and a significant positive effect on the prevention of fraud. Internal controls and a significant positive effect on the prevention of fraud. Standard operating prprocedures positive and significant effect on the prevention of fraud. The organizational culture had no effect on the prevention of fraud. The results of the analysis of mediating variables using the Sobel test found that financial performance is able to mediate the effect of the quality of human resources, internal controls, standard operating procedures and organizational culture to the prevention of fraud.Keywords: Quality of human resources, internal controls, standard operating procedures, organizational culture, prevention of fraudJEL Classifications: E10, E32, E60DOI: https://doi.org/10.32479/ijefi.8955

This study aims to examine the effect of organizational culture, internal control, proactive fraud audit, and whistleblowing system on fraud prevention in BOS fund management. This research was conducted using descriptive and verification methods. The population is all vocational high schools in Kuningan Regency as many as 45 vocational high schools. The sampling technique in this study was carried out with the type of probability sampling, namely simple random sampling. The sample used in this study were 31 vocational high schools in Kuningan Regency with 124 respondents Data collection techniques using a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that organizational culture, internal control, proactive fraud audit and whistleblowing system have a simultaneous and significant effect on fraud prevention in BOS fund management, organizational culture has a significant positive effect on fraud prevention in BOS fund management, internal control has a significant positive effect on prevention fraud in BOS fund management, proactive fraud audit has a significant positive effect on preventing fraud in BOS fund management, and the whistleblowing system has a significant positive effect on fraud prevention in BOS fund management Keywords: Organizational Culture, Internal Control, Proactive Fraud Audit, Whistleblowing System and Fraud Prevention in BOS Fund Management.

This study aims to determine the relationship between Organizational Commitment, Competence, and Sustainable Performance in RSHJ. The population in this study were 240 hospital employees. The sampling technique used was total sampling. The method in this study uses an exploratory approach with data analysis techniques of structural equation modeling with SmartPLS software which was tested on 240 respondents from 4 departments. This study found that Organizational Commitment has a direct positive and insignificant effect on Sustainable Performance. Work Competence has a direct and significant positive effect on Sustainable Performance. Work Discipline has a direct and significant positive effect on Sustainable Performance. Work ethic has no direct positive effect on Sustainable Performance. Organizational Culture has a direct and significant positive effect on Sustainable Performance. Work ethic has a significant positive effect directly through Organizational Culture on Sustainable Performance. Organizational Commitment has a significant positive direct effect on Organizational Culture. Work Competence does not have a direct positive effect on Organizational Culture. Work Discipline has a direct and significant positive effect on Organizational Culture. Organizational Commitment has an indirect positive and insignificant effect through Organizational Culture on Sustainable Performance. Work Competence has a significant positive indirect effect through Organizational Culture on Sustainable Performance. Keywords: Commitment Organization, Competence and Discipline and Organizational Culture, Work Ethic, Sustainable Performance DOI: 10.7176/JRDM/88-03 Publication date: October 31 st 2022

The purpose of this study is to understand the realities of airline employment recognized by college students majoring in airline services and try to find out the structural relationship between major reality cognition, envy, anxiety, career goal diversity and employment preparation behavior. The survey was conducted for students majoring airline service majors, 340 copies of the collected questionnaire were used for empirical analysis. The analysis method for the survey data was IBM SPSS Statistics 22 and Amos Graphics. The results of this study are as follows. Firstly, the cognition of major reality had a positive effect on envy. Secondly, it has a significant positive effect on the anxiety of real cognition. Third, envy has a significant positive (+) effect on career goal diversity. Fourth, envy has a significant positive (+) effect on Employment preparation. Fifth, anxiety was found to have a significant positive (+) effect on career goal diversity. Sixth, it was shown that anxiety does not have a significant positive effect on employment preparation behavior. Lastly, it was found that career goal diversity did not have a significant positive effect on employment preparation behavior. As the range of career goal diversification of airline service students is confirmed, it is now necessary to induce efficient and personalized career guidance and employment preparation behaviour

This research aims to analyze and examine the impact on the Forensic Audit of the efficiency of the Wistelblowing system. The role of Wistleblowing in Investigative Audit and preventing fraud. Results of the Fraud Prevention forensic audit. The Effects of Fraud Prevention Investigative Audits. Descriptive analysis and path analysis are the research data, with a total sample size of 135 respondents assisted by the AMOS program. The results showed that the effectiveness of the whistleblowing system had a substantial positive direct effect on the forensic audit. There is a significant positive immediate impact on investigative auditing at the point of the whistleblowing system. The significance of the system of whistleblowing has a positive and important effect on the prevention of fraud. The direct positive impact of forensic audits on fraud prevention is substantial. Investigative audits have a positive and substantial immediate effect on preventing fraud. The effectiveness of the whistleblowing system through forensic audits has a positive and important effect on fraud prevention. The point of the whistleblowing scheme has a positive and important direct effect through investigative auditing on fraud prevention

Deposit money banks are financial institutions licensed by the Central Bank of Sierra Leone to mobilize deposit from surplus unit and channel the funds through loans to the deficit unit and perform other financial services, such as accepting deposits, giving business loans and auto loans, mortgage lending and basic investment products like savings accounts and certificates of deposit. This study examined the Forensic accounting techniques and fraud prevention in Sierra Leonean money deposit banks. Survey design was utilized in this study with relation to Forensic accounting techniques and fraud prevention in Sierra Leonean money deposit banks. The regression estimates show the effect of forensic accounting techniques on corporate governance, internal control, and whistle blowing which indicates that the forensic accounting techniques have a positive significant effect on corporate governance, forensic accounting techniques have a positive significant effect on internal control also forensic accounting techniques have a positive significant effect on whistle blowing respectively of the surveyed Sierra Leonean deposit money banks.

This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention

Facing the latest industrial era, the development of the digital economy opens up new possibilities as well as increases the risk of fraud. These changes certainly have a significant impact on the development of accounting. On the other hand, these phenomena and situations have resulted in increasingly fierce business competition, the demands of this competition can change business behavior towards unfair/cheat competition which is a form of economic crime. This study aims to determine the effect of whistleblowing system toward fraud detection with forensic audit and investigative audit as a mediating variable. This study used primary data to obtained important information from the respondents by using purposive sampling method. The object research is 56 auditors in the Inspectorate of Banten Province. Smart PLS 3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially has a positive significant effect on the investigative audit. Third, whistleblowing system partially has a positive significant effect on the fraud detection. Forth, investigative audit partially have a positive significant effect on the fraud detection. Fifth, forensic audit partially have a positive significant effect on the fraud detection. Therefore, it can be explained that the implementation of a wistleblowing system will encourage and increase employee participation in reporting violations that affect the fraud detection in the organization, with the results obtained from this research.

This study aims to determine the effect of service quality, taste and price perceptions on customer loyalty through consumer satisfaction as a mediating variable. The population in this study were 100 populations of Mas Be geprek chicken customers. The sample in this study were 62 respondents with the purposive sampling technique used. The method used is the Quantitative Descriptive research method with data collection techniques in this study using a questionnaire in the form of a Google Form and distributed online via WhatsApp social media. The data analysis technique in this study is to use the SmartPLS SEM analysis method, with the media in data processing using the SmartPLS 3 program. The results of this study explain that Service Quality has no significant positive effect on Customer Satisfaction; Taste has a positive and significant effect on Customer Satisfaction; Price has a positive and significant effect on Customer Satisfaction; Service Quality has no significant positive effect on Customer Loyalty; Taste has a positive and significant effect on Customer Loyalty; Price has no significant positive effect on Customer Loyalty; And Customer Satisfaction as a mediation of Service Quality, Taste and Price has a positive effect on Customer Loyalty. Service Quality has no significant positive effect on Customer Loyalty; Taste has a positive and significant effect on Customer Loyalty; Price has no significant positive effect on Customer Loyalty; And Customer Satisfaction as a mediation of Service Quality, Taste and Price has a positive effect on Customer Loyalty. Service Quality has no significant positive effect on Customer Loyalty; Taste has a positive and significant effect on Customer Loyalty; Price has no significant positive effect on Customer Loyalty; And Customer Satisfaction as a mediation of Service Quality, Taste and Price has a positive effect on Customer Loyalty.

The purpose of this study is to find out the influence of tri hita karana culture, organizational commitment, and whistleblowing system to fraud prevention in LPD Se-Subdistrict Abang Karangasem. The number of populations in this study is all employees in LPD in Abang Subdistrict which amounts to 85 people from 20 LPDs, so all populations are used as research samples by sampling in this study is by saturated sample techniques or census. The data collection technique uses a questionnaire where the instrument will be tested first and then followed by a classic assumption test, then a double linear regression analysis, determination coefficient test, F test and T test. The results in this study are 1) Tri hita karana culture has a positive significant effect on lpd fraud prevention in Abang Subdistrict. 2) Organizational commitment has a positive significant effect on the prevention of LPD fraud in Abang District. 3) Whistleblowing system has a positive significant affects the prevention of LPD fraud in Abang District. The advice given to LPD in Abang Karangasem District is how to maintain behavior in accordance with applicable norms, improve good relations while working in the organization and increase the container for whistleblowers if they have the intention to make complaints related to fraud on LPD.

ABSTRACTThis article presents the results of a study testing the direct and indirect effects of identity, media use, cognitions and conversations on physical activity (PA). The study was guided by the O-S-O-R model (Markus & Zajonc, 1985), and it used data collected from a sample of Hispanic adults (N = 268) living in the U.S. Southwest. Exercise identity and ethnic identity were defined as pre-orientations (O1); use of PA-related media content was defined as the stimulus (S); reflective integration and conversations about PA-related media were post-orientations (O2); and self-reported physical activity was the behavioral response (R). Structural equation modeling was used to analyze the data, and several compelling results emerged. Exercise identity had a significant positive direct effect on PA and PA-related media use, as well as a significant positive indirect effect on conversations about PA-related media. PA-related media use exerted a strong and significant positive effect on conversations about PA-related media, as well as a significant positive indirect effect on PA. Finally, conversations about PA-related media content had a significant positive direct effect on PA. The results indicate that identity acts as a filter influencing what media content are selected and that cognitions and conversations about media content can serve as a link between media use and health behavior. Key words: O-S-O-R model, physical activity, Hispanic adults, identity, media use, conversation

Effective Internal Control has been an important topic in Accounting, Its linkage to fraud prevention and detection has always been an area of interest for audits and managers. In this study, the relationship between Effective internal control and detection and prevention of fraud in Egyptian commercial banks has been addressed. Data was gathered using a self-administered structured questionnaire. The data was analyzed using SPSS to test the relationship between Effective internal control and detection and prevention of fraud in commercial banks given to managers, internal auditors and members of audit committee of the Egyptian banking sector. The findings revealed that effective Internal Control have a significant positive effect in detecting and preventing of fraud in Egyptian commercial banks . The study further reveals that there a significant positive relationship between the Control Environment, Control Activities, Risk Assessment, Information , Communication and Monitoring and Detecting and preventing of fraud in Egyptian commercial banks .

Background - Data analytics can support the external auditors' judgements. However, little is known about the external auditors' data analytics competency. Likewise, role of religiosity in enhancing the external auditors' performance is also inadequately investigated. This study examined: 1) the effects of data analytics competency on the external auditors' performance, and 2) the moderating effects of religiosity on data analytics competency and external auditors' performance relationship. Methods - Survey was conducted on 201 external auditors. Data analytics competency dimensions, namely, personal capabilities, professional expertise, technical skills, technologies and tools expertise were examined. Religiosity was measured by level and dimension (faith, virtue and optional). Results - Data analytics competency (personal capabilities) has a positive significant effect on the Muslim external auditors' performance. However, data analytics competency does not affect the performance of non-Muslim external auditors. Level of religiosity has significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and Muslim external auditors' performance. Nonetheless, level of religiosity does not moderate the relationship between data analytics competency and the performance of non-Muslim external auditors. Religiosity (virtue) has significant moderating effect on the relationship between data analytics competency (personal capabilities) and Muslim external auditors' performance. Meanwhile, religiosity (faith) has significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and non-Muslim external auditors' performance. Conclusion - This study demonstrates that data analytics competency and religiosity can influence the external auditors' performance.

This study presented the necessity and desirable operation direction of Busan tourism policy and suggested implications for improving policy trust and policy acceptance, and the following results were derived.BR First, the hypothesis that institutional environmental factors, local government capability factors, and tourism environmental factors, which are sub-factors of tourism policy, will have a significant positive (+) effect on policy trust, but community capability factors were found to have no significant positive effect on tourism policy performance. Second, the hypothesis that local government competency factors, which are sub-factors of tourism policy, will have a significant positive (+) effect on policy acceptance was adopted, but institutional environmental factors, community competency factors, and tourism environment factors did not have a significant positive (+) effect on policy acceptance. Third, the hypothesis that policy trust will have a significant positive (+) effect on policy acceptance was adopted. BR Therefore, in order to improve trust in tourism policies recognized by tourism workers, Busan City and Busan City tourism workers should continuously meet and discuss to develop and maintain sustainable tourism projects, and in this process, exchange between Busan and Busan tourism workers should be actively carried out.