Pengaruh Penerapan Whistleblowing System dan Sistem Pengendalian Internal terhadap Pencegahan Fraud pada Perusahaan Perbankan Tahun 2022–2024
DOI:
https://doi.org/10.69714/5jnfq762Keywords:
Whistleblowing System, Internal Control, Fraud Prevention, Banking, IDX PendahuluanAbstract
This study aims to analyze the effect of implementing a Whistleblowing System and an internal control system on Fraud prevention in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research is motivated by the importance of transparency, accountability, and resilience in the financial sector, particularly the banking industry, which plays a significant role in supporting financing for the agricultural and maritime sectors as part of sustainable development. Therefore, a financial system that is free from Fraudulent practices is essential to maintaining the stability and sustainability of the sector. This study employs a quantitative approach using secondary data obtained from the annual reports of banking companies. Logistic regression analysis was used to examine the relationship between the variables. The results show that, partially, the Whistleblowing System does not have a significant effect on Fraud prevention, indicating that the whistleblowing mechanism has not been optimally utilized in detecting and preventing Fraudulent activities. Likewise, the internal control system also does not have a significant effect on Fraud prevention, suggesting that the implementation of internal controls has not been fully effective in minimizing Fraudulent practices within banking companies. However, simultaneously, both variables significantly influence Fraud prevention, with the model having an explanatory power of 26%. This research contributes to the development of sustainable and resilient financial governance by highlighting the importance of improving the effectiveness of whistleblowing mechanisms and internal control systems in supporting transparent and accountable financial practices, particularly in the banking sector
References
[1] Destiyana, F. S. Yassarah, and N. M. Machdar, "Pengaruh Good Corporate Governance, Pengendalian Internal, dan Whistleblowing System terhadap Pencegahan Fraud," Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen, vol. 3, no. 3, pp. 27–39, 2024, doi: 10.30640/inisiatif.v3i3.2528.
[2] Aminah, J. Herawati, and E. Septyarini, "Pengaruh Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Pengalaman Kerja Terhadap Kinerja Pegawai," Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik, vol. 8, no. 2, pp. 290–305, 2021, doi: 10.37606/publik.v8i2.237.
[3] A. V. I. Ginting, W. Rosmawati, and S. Asry, "Pengaruh Sistem Pengendalian Internal dan Pelaksanaan Audit Internal Terhadap Good Corporate Governance," Jurnal Akuntan Publik, vol. 2, no. 4, pp. 18–28, 2024, doi: 10.59581/jap-widyakarya.v2i4.4355.
[4] M. Asteria, "Peran Audit Internal dalam Pencegahan Fraud di Perguruan Tinggi: Literature Review," Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, vol. 6, no. 1, pp. 45–53, 2018.
[5] Ayu Wardani and S. Sulhani, "Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Whistleblowing System Di Indonesia," Jurnal ASET (Akuntansi Riset), vol. 9, no. 1, p. 29, 2017, doi: 10.17509/jaset.v9i1.5255.
[6] H. Fathoni, J. Salsabilah, and N. M. Machdar, "Pengaruh Whistleblowing System dan Pengendalian Internal terhadap Pencegahan Fraud," Jurnal Riset Ekonomi dan Akuntansi, vol. 2, no. 2, pp. 99–110, 2024, doi: 10.54066/jrea-itb.v2i2.1815.
[7] F. B. Bangun et al., "Peran Audit Internal Dalam Upaya Pencegahan Fraud," Jurnal Bisnis Mahasiswa, vol. 4, no. 1, pp. 88–97, 2024, doi: 10.60036/jbm.v4i1.art10.
[8] Bastian, H. H. Nasution, A. Haviz, and H. Dwilita, "Literature Review: The Effect of Forensic Audit, Internal Control, Whistleblowing System, Good Corporate Governance, and Organizational Culture on Fraud Prevention," 2025.
[9] F. Damayanti and A. Primastiwi, "Pengaruh Pengendalian Internal, Good Corporate Governance, dan Sistem Pengukuran Kinerja," vol. 3, pp. 232–245, Sep. 2021.
[10] Dwi Maharani and M. Djasuli, "Analisis Penerapan Whistleblowing System Guna Menciptakan GCG Perusahaan BUMN Bidang Jasa Asuransi Di Indonesia," Media Komunikasi Ilmu Ekonomi, vol. 39, no. 2, pp. 118–132, 2022, doi: 10.58906/melati.v39i2.82.
[11] Ferina, "Konsep Financial Statement Fraud," 2023.
[12] S. N. Fouziah and S. Djaddang, "Relevansi Teori Fraud Hexagon Dalam Mendeteksi Fraudulent Financial Statement Pada Perusahaan," vol. 6, pp. 59–77, 2019.
[13] Gani and S. Amalia, Alat Analisis Data. Yogyakarta: ANDI, 2018.
[14] Ghozali, Aplikasi Analisis Multivariate dengan Program IBM SPSS. Semarang: BP Undip, 2021.
[15] M. Hanifah, C. Kuntadi, and R. Pramukty, "Literature Review: Pengaruh Sistem Pengendalian Internal, Peran Audit Internal, Komitmen Manajemen Terhadap Good Corporate Governance," Jurnal Economina, vol. 2, no. 6, pp. 1318–1330, 2023, doi: 10.55681/economina.v2i6.605.
[16] N. Hasanah, M. Maria, and A. Oktarida, "Pengaruh E-Procurement dan Whistleblowing System terhadap Pencegahan Fraud Pengadaan Pemerintah Kabupaten Banyuasin," Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis, vol. 2, no. 3, pp. 631–637, 2023, doi: 10.57141/kompeten.v2i3.85.
[17] R. Indah, P. Sari, and Z. S. Qatrunnada, "Indonesia's accounting Fraud practices: A literature study," vol. 13, no. 2, pp. 161–179, 2023, doi: 10.14414/tiar.v13i2.3403.
[18] Info, "Fraud dan monitoring dalam perspektif teori keagenan," vol. 12, no. 2, pp. 171–180, 2023.
[19] E. Istikomarah and S. D. Estiningrum, Pengendalian Internal dan Sistem Kompensasi. Uwais Inspirasi Indonesia, vol. 6, no. 1, pp. 197–210, 2022.
[20] F. Jabnabillah and M. R. Fahlevi, "Efektivitas Situs Web Pemerintah Sebagai Sumber Data Sekunder Bahan Ajar Perkuliahan Statistika," vol. 6, pp. 59–70, 2023.
[21] K. M. G. S. B. Lubis, "Analisis Pengendalian Internal, Kesadaran Anti-Fraud, Dan Pengetahuan Fraud Terhadap Pencegahan Fraud," Jambura Economic Education Journal, vol. 5, no. 1, pp. 1–10, 2023.
[22] Maharani Putri, I. Triyuwono, and V. N. Rahmanti, "Financial Statement Quality in the Public Sector: Internal Control over Reporting as a Moderating Factor," Jurnal Reviu Akuntansi dan Keuangan, vol. 15, no. 3, pp. 531–549, 2025, doi: 10.22219/jrak.v15i3.40578.
[23] S. Maharani, V. Serly, and N. Nelvirita, "Financial Statement Fraud Detection Using the Fraud Triangle Theory: A Study of an Indonesian Healthcare Company Listed on The Indonesian Stock Exchange In 2021-2023," Jurnal Eksplorasi Akuntansi, vol. 7, no. 3, pp. 1156–1172, 2025, doi: 10.24036/jea.v7i3.2758.
[24] N. Marican, S. Abdullah, and N. E. Ariani, "Tinjauan Sistematis tentang Peran Sistem Whistleblowing dan Pengendalian Internal dalam pencegahan kecurangan," Jurnal Kajian Ekonomi & Keuangan Daerah, vol. 40, no. 1, pp. 40–57, 2025.
[25] R. Marini, Muhsin, and H. Noviarty, "Pengaruh Pengendalian Internal, Whistleblowing System, dan Kompetensi Pegawai Terhadap Pencegahan Fraud dengan Moralitas Individu Sebagai Variabel Moderasi," El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, vol. 6, no. 8, pp. 2968–2982, 2025, doi: 10.47467/elmal.v6i8.9416.
[26] Maryana and D. Dwi Astuti, "Pengaruh Pengendalian Intern dan Penerapan Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Manajerial Pada Dinas Pendidikan Provinsi Jawa Barat," Jurnal Akuntansi, vol. 18, no. 2, pp. 26–38, 2023, doi: 10.58457/akuntansi.v18i02.3447.
[27] M. A. Maulana, A. K. Rivanda, and R. P. Abirukmana, "Pengaruh Moralitas Individu, Pengendalian Internal dan Whistleblowing System terhadap Pencegahan Kecurangan pada Perum Bulog Kota Bandung," vol. 3, no. 8, pp. 1153–1170, 2025.
[28] Melania Malewa, M. Achyar Ibrahim, and A. Rahman, "Pengaruh Internal Control dan Whistleblowing System terhadap Tingkat Kecurangan," Akrual: Jurnal Bisnis dan Akuntansi Kontemporer, vol. 16, no. 1, pp. 61–69, 2023, doi: 10.26487/akrual.v16i1.24268.
[29] O. L. Pramudyastuti et al., "Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator," vol. 6, no. 1, pp. 115–135, 2021.
[30] A. M. Priandini and S. Biduri, "Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing System, Moralitas Individu, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BUMDes di Kabupaten Sidoarjo," Innovative Technologica: Methodical Research Journal, vol. 2, no. 4, pp. 1–13, 2023, doi: 10.47134/innovative.v2i4.6.
[31] R. D. Putra, M. A. Murtadho, M. Isnaini, and M. W. Afgani, "Design Penelitian Kuantitatif: Pengertian dan Macam-macam Jenisnya," vol. 5, no. 3, pp. 191–199, 2025.
[32] S. Y. Putri and A. A. Wilasittha, "Perkembangan Fraud Theory dan Relevansi," vol. 1, no. 2, pp. 726–735, 2021.
[33] G. Putu and B. Astawa, "Artikel-JRA_Kadek+Deni+Sandira+Utama(1)," vol. 10, no. 1, pp. 56–67, 2021.
[34] P. Stephanie, C. Almeira Basri, and A. Magaretha, "Pengaruh Good Corporate Governance dan Whistleblowing System Terhadap Kecurangan di Perusahaan Perbankan yang Terdaftar di BEI Periode 2021-2023," Jurnal Ilmiah Multidisiplin, vol. 2, no. 9, pp. 281–289, 2024.
[35] P. Stephanie and T. J. W. Prabowo, "Analisis Faktor-Faktor yang Mempengaruhi Korupsi pada Pemerintah Daerah di Jawa Tengah Menggunakan Teori Fraud Triangle," Owner, vol. 6, no. 1, pp. 1016–1028, 2022.
[36] Sugiyono, Metode Penelitian Kuantitatif dan Kualitatif. Bandung: Alfabeta, 2019.
[37] E. Susanto and Z. Suryani, "Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan," vol. 3, pp. 2413–2426, 2024.
[38] S. N. Ulum and K. P. Suryatimur, "Analisis Peran Sistem Pengendalian Internal dan Good Corporate Governance dalam Upaya Pencegahan Fraud," Jurnal Ilmiah Akuntansi Kesatuan, vol. 10, no. 2, pp. 331–340, 2022, doi: 10.37641/jiakes.v10i2.1328.
[39] S. Wahyuni and N. Hayati, "Pengaruh Pengendalian Internal dan Whistleblowing System terhadap Fraud," Journal of Business & Banking, vol. 12, no. 1, pp. 125–141, 2022, doi: 10.14414/jbb.v12i1.3260.
[40] Warlia and I. Abdullah, "Agency theory related to trustworthy profit sharing in suppressing the adverse selection problem," El-Barka: Journal of Islamic Economics and Business, vol. 4, no. 2, 2021.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
