Pengaruh Audit Investigasi dan Efektivitas Whistleblowing System terhadap Pencegahan Kecurangan (Fraud) (Survei pada Perusahaan Badan Usaha Milik Negara dii Kota Bandung)

Abstract

Fraud is rapidly develop in many countries, including in Indonesia.  indonesia is the country with one of the highest corruption level within last 2 decade.Indonesia corruption index perception has never change significantly. This research as a  purpose to knowing  audit investigation and whistle blowing system has influence for fraud prevention. The research take a place in bandung BUMN company. the respondents are the auditors in the company,  for the sample determined with proportional simple random sampling technique,  where the sample collected randomly from 33 respondents. The research method are using empirical study,  descriptive and verification.  Data analysis method using double regression analysis linear, SPSS 20.00 version. Results from this research showing the audit investigation &  whistle blowing system are effectively and significantly influential toward  fraud prevention p<0.05). Fraud prevention will more better if the investigators auditors  and whistle blowing system run more effectively.