Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

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Analysis the Effect of Internal Control and Whistleblowing System in Fraud Prevention with Ethical Climate as Moderator

Authors
Nurul Fahmi Sultan1, *, R. A. Damayanti1, Darmawati1
1Faculty of Economic and Business, Hasanuddin University, Jl. Perintis Kemerdekaan 10, Makassar, Indonesia
*Corresponding author. Email: nurulfahmisultan@gmail.com
Corresponding Author
Nurul Fahmi Sultan
Available Online 29 May 2023.
DOI
10.2991/978-94-6463-146-3_14How to use a DOI?
Keywords
internal control; whistleblowing system; ethical climate; fraud prevention
Abstract

The goal of this study is to know how internal control and whistleblowing system influence fraud prevention moderated by an ethical climate. The object of the research is the Local Government Unit (LGU) in Soppeng Municipality. The study included 135 respondents from 27 LGUs. The primary data from the questionnaire were used in this study, which makes use of purposive sampling. Using the moderated regression analysis (MRA), the data were analyzed. The outcomes showed that the internal control and whistleblowing system had a positive and significant effect on fraud prevention. An ethical climate can strengthen the influence of internal control and whistleblowing systems in preventing fraud. The novelty of this research is the existence of ethical climates as a moderator that provides confidence about the right form of behavior in an organization. This research is important because it can help local governments to fight fraud and can increase public trust.

Copyright
© 2023 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 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
978-94-6463-146-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_14How to use a DOI?
Copyright
© 2023 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  - Nurul Fahmi Sultan
AU  - R. A. Damayanti
AU  - Darmawati
PY  - 2023
DA  - 2023/05/29
TI  - Analysis the Effect of Internal Control and Whistleblowing System in Fraud Prevention with Ethical Climate as Moderator
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 132
EP  - 143
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_14
DO  - 10.2991/978-94-6463-146-3_14
ID  - Sultan2023
ER  -