Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)

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Enhancing Fraud Prevention: The Impact of Whistleblowing, Internal Controls, Leadership, and Organizational Culture

Authors
Sugeng Riadi1, *, Febby Ardesti1
1Batam State Polytechnic, Ahmad Yani St, Batam City, Indonesia
*Corresponding author. Email: sugeng@polibatam.ac.id
Corresponding Author
Sugeng Riadi
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-640-6_35How to use a DOI?
Keywords
fraud prevention; whistleblowing system; internal control; leadership; organizational culture
Abstract

This research aims to determine the influence of the whistleblowing system, internal controls, leadership, and organizational culture on fraud prevention at the Indonesian Financial Audit Agency, Riau Islands Representative. Data was collected through a questionnaire survey, and the analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart-PLS 4 software. The research population comprised all auditors, with a total of 54 respondents. The results reveal that the whistleblowing system, internal controls, leadership, and organizational Culture have a positive and significant effect on fraud prevention. However, while positively affecting fraud prevention, internal controls do so insignificantly. This finding aligns with the Theory of Planned Behavior and the Fraud Triangle Theory.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-640-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-640-6_35How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sugeng Riadi
AU  - Febby Ardesti
PY  - 2024
DA  - 2024/12/31
TI  - Enhancing Fraud Prevention: The Impact of Whistleblowing, Internal Controls, Leadership, and Organizational Culture
BT  - Proceedings of the  Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)
PB  - Atlantis Press
SP  - 475
EP  - 486
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-640-6_35
DO  - 10.2991/978-94-6463-640-6_35
ID  - Riadi2024
ER  -