The Effect On Internal Control And Whistleblowing System On Fraud Prevention With Individual Morality As A Moderating Variable (Case Study of A Consumer Good Company)

This research aims to examine the effect of internal control and whistleblowing system on fraud prevention. Besides, to prove empirically related to individual morality moderating the effect of internal control and whistleblowing system on fraud prevention. The design of this research uses quantitative approach explanatory research. Population in this research is employees of a company in the sector of consumer goods. The sampling technique used convenient sampling of 59 employees. Techniques for collecting data in this research using survey methods. The data used is primary data in the form of questionnaires distributed to respondents. Data analysis methods are carried out with Partial Least Squares Path Modeling (PLS-SEM) using SmartPLS 4.0 software. As a result of this study, internal control has no effect on fraud prevention, while the whistleblowing system and individual morality have an effect on fraud prevention. Furthermore, individual morality cannot moderate the relationship between internal control and the whistleblowing system on fraud prevention.