ANALISIS AUDIT INTERNAL, WHISTLEBLOWING SYSTEM, GOOD CORPORATE GOVERNANCE DALAM PENCEGAHAN FRAUD: MODERASI KUALITAS AUDIT

RANANDA DJULIANTI MELINDA, . (2026) ANALISIS AUDIT INTERNAL, WHISTLEBLOWING SYSTEM, GOOD CORPORATE GOVERNANCE DALAM PENCEGAHAN FRAUD: MODERASI KUALITAS AUDIT. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan menguji pengaruh audit internal, whistleblowing system, dan good corporate governance terhadap pencegahan fraud serta menguji kualitas audit sebagai variabel moderasi pada bank BUMN di Jakarta. Penelitian menggunakan pendekatan kuantitatif dengan data primer. Populasi penelitian mencakup 1.050 pegawai yang bekerja pada unit audit internal, manajemen risiko, kepatuhan, dan tata kelola perusahaan di Bank Mandiri, Bank Rakyat Indonesia, Bank Negara Indonesia, dan Bank Tabungan Negara. Sampel berjumlah 278 responden yang ditetapkan melalui tabel Krejcie dan Morgan serta dialokasikan secara proporsional. Peneliti menghimpun data melalui kuesioner berskala Likert 1 sampai 5 dan mengolahnya menggunakan SPSS. Analisis data meliputi uji validitas, uji reliabilitas, uji asumsi klasik, regresi linier berganda, uji parsial, uji simultan, koefisien determinasi, dan pengujian moderasi. Hasil penelitian menunjukkan bahwa audit internal berpengaruh positif dan signifikan terhadap pencegahan fraud dengan koefisien 0,245 dan signifikansi 0,000. Whistleblowing system berpengaruh positif dan signifikan dengan koefisien 0,146 dan signifikansi 0,020. Good corporate governance berpengaruh positif dan signifikan dengan koefisien 0,137 dan signifikansi 0,019. Kualitas audit menghasilkan koefisien 0,391 dengan signifikansi 0,000. Model penelitian signifikan dengan nilai F sebesar 200,482 dan mampu menjelaskan 74,6 persen variasi pencegahan fraud. Pengujian MRA menunjukkan bahwa interaksi Audit Internal × Kualitas Audit tidak signifikan (B = -0,135; p = 0,075), interaksi Whistleblowing System × Kualitas Audit tidak signifikan (B = 0,040; p = 0,595), sedangkan interaksi Good Corporate Governance × Kualitas Audit berpengaruh positif dan signifikan (B = 0,180; p = 0,015). Temuan penelitian menegaskan bahwa independensi dan kompetensi auditor, keamanan kanal pelaporan, tindak lanjut laporan, transparansi, akuntabilitas, serta kepatuhan terhadap standar audit dapat meningkatkan efektivitas pencegahan fraud digital pada bank BUMN. **** This study examines the effects of internal audit, the whistleblowing system, and good corporate governance on fraud prevention and tests audit quality as a moderating variable at Indonesian state-owned banks in Jakarta. The study applies a quantitative approach using primary data. The population consists of 1,050 employees assigned to internal audit, risk management, compliance, and corporate governance units at Bank Mandiri, Bank Rakyat Indonesia, Bank Negara Indonesia, and Bank Tabungan Negara. A sample of 278 respondents was determined using the Krejcie and Morgan table and allocated proportionally. Data were collected through a five-point Likert-scale questionnaire and processed using SPSS. The analysis includes validity and reliability tests, classical assumption tests, multiple linear regression, partial and simultaneous tests, the coefficient of determination, and moderation testing. The findings show that internal audit has a positive and significant effect on fraud prevention, with a coefficient of 0.245 and a significance level of 0.000. The whistleblowing system has a positive and significant effect, with a coefficient of 0.146 and a significance level of 0.020. Good corporate governance has a positive and significant effect, with a coefficient of 0.137 and a significance level of 0.019. Audit quality records a coefficient of 0.391 and a significance level of 0.000. The model is significant, with an F-value of 200.482, and explains 74.6 percent of the variation in fraud prevention. The MRA results show that the Internal Audit × Audit Quality interaction is not significant (B = -0.135; p = 0.075), the Whistleblowing System × Audit Quality interaction is not significant (B = 0.040; p = 0.595), whereas the Good Corporate Governance × Audit Quality interaction has a positive and significant effect (B = 0.180; p = 0.015). These findings show that auditor independence and competence, secure reporting channels, report follow-up, transparency, accountability, and compliance with auditing standards can improve digital fraud prevention at state-owned banks.

Item Type:	Thesis (Magister)
Additional Information:	1). Adam Zakaria S,E.,M.Si., Ph.D., AK.,CA.,CDrA.,QIA.,CRP.; 2). Dr. Choirul Anwar, SE., MBA., MAFIS.,MCIS.,Ak.,CA.,CPA.,CSRS,CSRA
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S2 Akuntansi
Depositing User:	Rananda Djulianti Melinda .
Date Deposited:	12 Aug 2026 04:33
Last Modified:	12 Aug 2026 04:33
URI:	http://repository.unj.ac.id/id/eprint/70217

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