The Influence of Internal Control, Audit Committee, Whistleblowing System, and Moral Sensitivity on Fraud Prevention
DOI:
https://doi.org/10.24256/kharaj.v8i2.10145Keywords:
internal control, audit committee effectiveness, whistleblowing system, moral sensitivity, fraud preventionAbstract
The primary objective of this study is to evaluate how internal controls, audit committee efficiency, whistleblowing systems, and moral sensitivity influence efforts to minimize fraud in infrastructure corporations listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using a quantitative approach, this study tests the hypothesis regarding the positive and significant impact of each independent variable on fraud prevention. Secondary data sourced from companies’ annual reports were selected using purposive sampling. To test the relationships among variables, the researcher applied panel data regression with a fixed-effects model. The analysis results indicate that strengthening corporate governance and collective moral awareness collectively enhance the effectiveness of fraud prevention. These findings confirm that robust governance mechanisms are a crucial instrument in mitigating the risk of illegal activities within organizations. The implications of this research suggest that management should be more proactive in optimizing the role of the audit committee and fostering moral sensitivity as a long-term preventive strategy.
References
Aulia, F., Syamsuddin, S., & Sahrir, S. (2023). Pengaruh Moral Sensitivity, Transparansi dan Akuntabilitas Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa. Owner, 7(3), 2112–2120. http://doi.org/10.33395/owner.v7i3.1462
Azhar Huwaiza Fathoni, Jihan Salsabilah, & Nera Marinda Machdar. (2024). Pengaruh Whistleblowing System dan Pengendalian Internal terhadap Pencegahan Fraud. Jurnal Riset Ekonomi Dan Akuntansi, 2(2), 99–110. http://doi.org/10.54066/jrea-itb.v2i2.1815
Basri, Y. M., Ardhya, S., & Rahmola, P. (2022). Jurnal Akuntansi dan Auditing Indonesia Gender , religiosity , and fraud : The role of unethical behavior as mediation. Jurnal Akuntansi & Auditing Indonesia, 26(2). Retrieved from https://doi.org/10.32500/jebe.v2i1.1454
Carolina, Y., Haneda, J., & Haneda, J. (2022). COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia). Jurnal ASET (Akuntansi Riset), 14(2), 325–334. http://doi.org/10.17509/jaset.v14i2.48834
Febri, A., & Asih Handayani. (2025). Pengaruh Komite Audit, Financial Target, Dan Financial Stability Terhadap Financial Statement Fraud. Jurnal Ilmiah Ekonomi Dan Manajemen, 3(8), 458–480. http://doi.org/10.61722/jiem.v3i8.6238
Ginting & Daljono. (2023). Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Menggunakan Metode Beneish M-Score. Diponegoro Journal of Accounting, 12(3), 1–15. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting
Haryanto, K., & Ardillah, K. (2022). The Impact of Internal Audit, Internal Control and Whistleblowing System on Fraud Prevention in the Indonesia Banking Companies during the COVID-19 Pandemic. Jurnal Ilmu Manajemen & Ekonomika, 14(1), 27. http://doi.org/10.35384/jime.v14i1.290
Honesty, H. N., Fiola Finomia Honesty, & Mia Angelina Setiawan. (2024). Financial Statement Fraud Analysis: Financial Stability, External Pressure and Auditing Quality. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 9(1), 24–37. http://doi.org/10.20473/jraba.v9i1.57261
Jensen, M. C., & Meckling, W. H. (2005). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. SSRN Electronic Journal. http://doi.org/10.2139/ssrn.94043
Manurung, S., & Astuti, D. (2025). Pengaruh Whistleblowing System, Komite Audit, Dan Audit Internal Terhadap Pencegahan Fraud Pada Dunia Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024 the Effect of the Whistleblowing System, Audit Committee, and Internal Audit on Fraud Prevention in the Banking World Listed on the Indonesia Stock Exchange in 2022-2024. Sibatik Journal | Volume, 5(1), 227–244. Retrieved from https://publish.ojs-indonesia.com/index.php/SIBATIK
Ninzi Maiviza, D., & Rusmawan Kusumah, W. (2025). Analysis of Internal Audit, Whistleblowing System and Organizational Culture in Fraud Prevention (A Case Study of PT Pos Indonesia). Journal of Accounting and Finance Management, 6(3), 1613–1624. http://doi.org/10.38035/jafm.v6i3.2333
Oktrivia, C., Ginting, R., & Ynita, K. (2024). Moral Sensitivity dan Accountability:Berperankankah Mencegah Fraud Accounting? Jurnal Akuntansi AKUNESA, 12(2), 125–131. http://doi.org/10.26740/akunesa.v12n2.p125-131
Prasetiyo, J., & Harto, P. (2023). Gender Diversity and Audit Committee Financial Expertise in Predicting Financial Statement Fraud. Owner, 7(3), 2150–2159.
Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. Owner, 7(2), 1036–1048. http://doi.org/10.33395/owner.v7i2.1325
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13(99), 53–81. http://doi.org/10.1108/S1569-3732(2009)0000013005
Aulia, F., Syamsuddin, S., & Sahrir, S. (2023). Pengaruh Moral Sensitivity, Transparansi dan Akuntabilitas Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa. Owner, 7(3), 2112–2120. http://doi.org/10.33395/owner.v7i3.1462
Azhar Huwaiza Fathoni, Jihan Salsabilah, & Nera Marinda Machdar. (2024). Pengaruh Whistleblowing System dan Pengendalian Internal terhadap Pencegahan Fraud. Jurnal Riset Ekonomi Dan Akuntansi, 2(2), 99–110. http://doi.org/10.54066/jrea-itb.v2i2.1815
Basri, Y. M., Ardhya, S., & Rahmola, P. (2022). Jurnal Akuntansi dan Auditing Indonesia Gender , religiosity , and fraud : The role of unethical behavior as mediation. Jurnal Akuntansi & Auditing Indonesia, 26(2). Retrieved from https://doi.org/10.32500/jebe.v2i1.1454
Carolina, Y., Haneda, J., & Haneda, J. (2022). COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia). Jurnal ASET (Akuntansi Riset), 14(2), 325–334. http://doi.org/10.17509/jaset.v14i2.48834
Febri, A., & Asih Handayani. (2025). Pengaruh Komite Audit, Financial Target, Dan Financial Stability Terhadap Financial Statement Fraud. Jurnal Ilmiah Ekonomi Dan Manajemen, 3(8), 458–480. http://doi.org/10.61722/jiem.v3i8.6238
Ginting & Daljono. (2023). Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Menggunakan Metode Beneish M-Score. Diponegoro Journal of Accounting, 12(3), 1–15. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting
Haryanto, K., & Ardillah, K. (2022). The Impact of Internal Audit, Internal Control and Whistleblowing System on Fraud Prevention in the Indonesia Banking Companies during the COVID-19 Pandemic. Jurnal Ilmu Manajemen & Ekonomika, 14(1), 27. http://doi.org/10.35384/jime.v14i1.290
Honesty, H. N., Fiola Finomia Honesty, & Mia Angelina Setiawan. (2024). Financial Statement Fraud Analysis: Financial Stability, External Pressure and Auditing Quality. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 9(1), 24–37. http://doi.org/10.20473/jraba.v9i1.57261
Jensen, M. C., & Meckling, W. H. (2005). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. SSRN Electronic Journal. http://doi.org/10.2139/ssrn.94043
Manurung, S., & Astuti, D. (2025). Pengaruh Whistleblowing System, Komite Audit, Dan Audit Internal Terhadap Pencegahan Fraud Pada Dunia Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024 the Effect of the Whistleblowing System, Audit Committee, and Internal Audit on Fraud Prevention in the Banking World Listed on the Indonesia Stock Exchange in 2022-2024. Sibatik Journal | Volume, 5(1), 227–244. Retrieved from https://publish.ojs-indonesia.com/index.php/SIBATIK
Ninzi Maiviza, D., & Rusmawan Kusumah, W. (2025). Analysis of Internal Audit, Whistleblowing System and Organizational Culture in Fraud Prevention (A Case Study of PT Pos Indonesia). Journal of Accounting and Finance Management, 6(3), 1613–1624. http://doi.org/10.38035/jafm.v6i3.2333
Oktrivia, C., Ginting, R., & Ynita, K. (2024). Moral Sensitivity dan Accountability:Berperankankah Mencegah Fraud Accounting? Jurnal Akuntansi AKUNESA, 12(2), 125–131. http://doi.org/10.26740/akunesa.v12n2.p125-131
Prasetiyo, J., & Harto, P. (2023). Gender Diversity and Audit Committee Financial Expertise in Predicting Financial Statement Fraud. Owner, 7(3), 2150–2159.
Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan. Owner, 7(2), 1036–1048. http://doi.org/10.33395/owner.v7i2.1325
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13(99), 53–81. http://doi.org/10.1108/S1569-3732(2009)0000013005
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