PENGARUH PENGENDALIAN INTERNAL DAN SISTEM WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD MELALUI KINERJA KARYAWAN SEBAGAI VARIABEL MODERASI (PT. BPRS BHAKTI SUMEKAR)

The The purpose of this study is to test, analyze and determine the influence of the internal control system and whistleblowing on fraud prevention through employee performance as a moderating variable. This type of quantitative research, the research sample was 86 respondents using purposive sampling and slovin test techniques. Data processing uses a likert scale and the data analysis techniques used are classical assumption testing, multiple linear analysis, MRA (moderated regression analysis), and hypothesis testing assisted using the SPSS 25 test tool. The results of this study show that the H_(1 )internal control has an effect significant positive impact on fraud prevention. H_(2 ) the whistleblowing system has a non-significant effect on fraud prevention. H_(3 ) internal control has a non-significant effect on employee performance. H_(4 ) the whistleblowing system has a significant positive effect on employee performance. H_(5 ) employee performance has a significant positive effect on fraud prevention. H_(6a ) (X1*Z) employee performance strengthens internal control for fraud prevention. And H_(6b ) (X2*Z) employee performance weakens the whistleblowing system for preventing fraud.