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Abstract
This study aims to analyze the influence of whistleblowing system implementation and human resource competence on fraud prevention efforts at the Inspectorate Office of Polewali Mandar Regency. In this context, Human Resource (HR) competence is viewed as a primary pillar in establishing accountable and transparent financial governance. Using a quantitative research design, primary data were collected through questionnaires from the entire population of 37 auditors at the research site; therefore, a total sampling (saturation sampling) technique was employed. The data were analyzed using multiple linear regression to test the significance of the variables' effects both individually (partially) and collectively (simultaneously). This study examines how individual capacity—encompassing knowledge, skills, and professional behavior—can strengthen internal oversight systems to minimize fraudulent practices. The findings confirm that, partially, the implementation of the whistleblowing system provides a positive and significant contribution to mitigating fraud risks. Similarly, human resource competence is proven to have a positive and significant effect on fraud prevention efforts. When tested simultaneously, both variables have a significant impact on preventing fraud. These results imply the necessity of optimizing reporting systems and strengthening HR capacity through continuous competency development as a core organizational
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References
- Gajah, M. S. (2024). The effect of whistleblowing system implementation and internal control effectiveness on fraud prevention at the National Population and Family Planning Board of North Sumatra. Universitas Medan Area.
- Lianto, T. W., & Purnamasari, P. (2020). The effect of whistleblowing system and auditor competence on fraud prevention. Prosiding Akuntansi, 6(2), 585–588.
- Rahmanda, F., & Yuniarti, R. (2019). Fraud detection influenced by independence and competence of internal auditors. Jurnal Riset Akuntansi, 11(2), 22–37.
- Rahmat, M., et al. (2023). The effect of internal audit, auditor competence, compensation suitability, and whistleblowing system on fraud prevention. Journal of Postgraduate Management, 2(2), 42–54.
- Roviyanti, D. (2021). The effect of human resource competence and the implementation of regional financial accounting systems on the quality of regional financial reports. Jurnal SNA.
- Widodo, N. R. (2020). The effect of whistleblowing system and internal control on fraud prevention at PT Bank Sinarmas Tbk. Undergraduate thesis, Faculty of Economics, STIE Pembangunan Tanjung Pinang.
References
Gajah, M. S. (2024). The effect of whistleblowing system implementation and internal control effectiveness on fraud prevention at the National Population and Family Planning Board of North Sumatra. Universitas Medan Area.
Lianto, T. W., & Purnamasari, P. (2020). The effect of whistleblowing system and auditor competence on fraud prevention. Prosiding Akuntansi, 6(2), 585–588.
Rahmanda, F., & Yuniarti, R. (2019). Fraud detection influenced by independence and competence of internal auditors. Jurnal Riset Akuntansi, 11(2), 22–37.
Rahmat, M., et al. (2023). The effect of internal audit, auditor competence, compensation suitability, and whistleblowing system on fraud prevention. Journal of Postgraduate Management, 2(2), 42–54.
Roviyanti, D. (2021). The effect of human resource competence and the implementation of regional financial accounting systems on the quality of regional financial reports. Jurnal SNA.
Widodo, N. R. (2020). The effect of whistleblowing system and internal control on fraud prevention at PT Bank Sinarmas Tbk. Undergraduate thesis, Faculty of Economics, STIE Pembangunan Tanjung Pinang.