The Influence of Internal Control System, Whistleblowing System, and Good Corporate Governance on Fraud Prevention: Empirical Evidence from PT Bank Rakyat Indonesia, Sungai Penuh Branch Office

Mhd Fajar Pratama; RR Karlina Aprilia Kusumadewi; Imam Ghozali

doi:10.55927/eajmr.v4i12.504

Authors

Mhd Fajar Pratama Diponegoro University
RR Karlina Aprilia Kusumadewi Diponegoro University
Imam Ghozali Diponegoro University

DOI:

https://doi.org/10.55927/eajmr.v4i12.504

Keywords:

Internal Control System, Whistleblowing System, Good Corporate Governance, Fraud Prevention

Abstract

This study examines the influence of the internal control system, the whistleblowing system, and good corporate governance on fraud prevention. These variables were selected for their alignment with the fraud triangle components—pressure, opportunity, and rationalization. The research was conducted at PT Bank Rakyat Indonesia, Sungai Penuh Branch Office, a sector characterized by high fraud vulnerability. Using a quantitative survey method, data were collected through questionnaires distributed to 57 employees and measured with a Likert scale. Multiple linear regression using SPSS version 23 was employed to assess variable effects. The findings show that all three organizational factors have a positive and significant impact on fraud prevention, emphasizing the importance of integrated supervision and governance mechanisms in strengthening fraud mitigation efforts in the banking sector.

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