The Effect Of Audit Quality And Whistleblowing System On Fraud Prevention

Abstract

The existence of fraud cases at this time must be taken more seriously even though fraud cannot be completely eradicated, but this can be reduced by taking precautions. Tightening the auditors so that the company / agency changes and the quality of the audit produces maximum results and also the implementation of the Whistleblowing System are some of the ways taken to prevent fraud. This study aims to test and analyze the audit quality and whistleblowing system at the Inspectorate of Palopo City in preventing fraud. This study uses causality-based quantitative methodology through distributing questionnaires. In this study, the population is employees who work at the Inspectorate of Palopo City while the sampling technique is saturated sampling (census) which means sampling that utilizes the entire population. The results of this study indicate that audit quality has a positive and significant effect on fraud prevention where preventing fraud with audit quality is by conducting regular audits and evaluations, and the whistleblowing system has a positive and significant effect on fraud prevention where preventing fraud with a whistleblowing system makes the whistleblowing system indirectly a form of supervision at the Inspectorate of Palopo city.