THE INFLUENCE OF INTERNAL AUDIT AND WHISTLEBLOWING SYSTEM ON FRAUD PREVENTION WITH INDIVIDUAL MORALITY AS A MODERATOR VARIABLE
(EMPIRICAL STUDY ON PEOPLE’S CREDIT BANK IN EAST JAVA)
This research is specifically for Rural Bank (BPR) companies in Riau province, because they are registered by Otor Financial Services Authority (OJK), the most cases of fraud occur at Rural Banks (BPR) compared to other commercial banks. The aim of this research is to determine the effect of internal audit and whistleblowing systems on fraud prevention with individual morality as a moderating variable. Rural Banks (BPR) are one of entities that carry out fraud prevention efforts. The Association of Indonesian People’s Credit Banks (Perbarindo, 2016) states that there are several efforts to prevent fraud carried out by Rural Banks (BPR), namely carrying out regular employee rotations or transfers, increasing the role of supervision at every step of the transaction, increasing understanding of SOPs, law enforcement which is fair, increases understanding that the funds managed are public funds, requires the implementation of leave (block life),
Keywords: BPR, AUDIT, FRAUD, WHISTLEBLOWING
