The Effect of Whistleblowing System on Fraud Prevention with Internal Locus of Control as A Moderating Variable at Bank Tabungan Negara Samarinda Branch

Abstract

The aims of this research are knowing the effect of the whistleblowing system on fraud prevention in the Bank Tabungan Negara Samarinda Branch. Knowing the ability of internal locus of control in strengthening or weakening the influence between the whistleblowing system on fraud prevention in the Bank Tabungan Negara Samarinda Branch. This research uses descriptive quantitative research with SPSS Versionon 25 analysis tools. The sample used was 57 employees Bank Tabungan Negara Samarinda Branch and the data source used was based on filling out Google Forms by respondents. Whistleblowing system has a positive and significant effect on fraud prevention in Bank Tabungan Negara Samarinda Branch. Internal locus of control is able to strengthen the influence between whistleblowing system on fraud prevention in Bank Tabungan Negara Samarinda Branch.