1Darma Yanti, 2Mella Handayani, 3Mizan, 4Wani Fitriah, 5Yunie Rahayu
1,2,3Departement of Accounting, Faculty of Economics and Business, University of Muhammadiyah Palembang
4Departement of Management, Faculty of Economics and Business, University of Muhammadiyah Palembang
5Departement of Economic Development, Faculty of Economics and Business, University of Muhammadiyah Jambi
DOI : https://doi.org/10.47191/ijmra/v7-i01-26Google Scholar Download Pdf
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.
KEYWORDS:Impact of Internal Control, Good Governance, Whistleblowing System, and Fraud Prevention
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