Individual Morality And Whistleblowing Systems And Protection Of Fraud Persepsy Auditors Palopo City Inspectorate

Abstract

This research aims to test and analyze the morality of individuals and whistleblowing systems at the inspectorate of the city of Palopo as an attempt to prevent fraud this research uses qualitative-based quantitative methodology through the dissemination of questionnaires. In this study, the population is a staff member of the palopo city inspectorate while the sampling technique is saturated (census) which means that samples take advantage of the entire population. Then the data was analyzed with the SPSS 26 program. The results of this study show that individual morality has no influence and no significance on fraud prevention, whereas whistleblowing systems have a significant influence on the prevention of fraud.