Pengaruh Audit Internal, Whistleblowing System, Dan Moralitas Individu Pada Pencegahan Fraud Di LPD Sekecamatan Kediri
Year: 2025
Type: article
Study design: Observational Study
Abstract: Fraudulent practices have become an issue that threatens the integrity and sustainability of organizations in various sectors, including microfinance institutions, such as Lembaga Perkreditan Desa in Bali. If not addressed immediately, this problem has the potential to cause greater losses on an ongoing basis. This study aims to reveal the effect of internal audits, whistleblowing systems, and individual morality on fraud prevention at Lembaga Perkreditan Desa (LPD) in the Kediri sub-district. The method used is a quantitative approach with data collection through questionnaires distributed to 61 respondents at LPD. Data analysis uses multiple linear regression to determine the effect of each independent variable on the dependent variable, which is fraud prevention. The results showed that internal audits, whistleblowing systems, and individual morality have a positive effect on fraud prevention. This research is expected to provide deep insight into the steps that need to be taken to improve transparency and accountability in financial management in LPDs.
Source: Journal Research of Accounting
Authors: Ayu Dita Karolina Putri, Eka Putri Suryantari, Luh Diah Citraresmi Cahyadi
Institution: Universitas Dhyana Pura
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411915944