PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM, DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI

The aims of this research were to verify the effect Internal control, Whistleblowing system, and organizational commitment on Fraud prevention; whether individual morality moderate prevention. method uses explanatory research, data collection techniques use primary obtained from distributing questionnaires. sample consisted 100 employees at state-owned banks consisting Bank BNI, BRI, BTN, Mandiri. Data analysis carried out with help statistics, namely Structural Equation Modeling (SEM). results study show that internal whistleblowing systems, commitment, have an fraud Meanwhile, is able influence between magnitude prevention can be explained presence controls, white blowing as well moderating 81.2%.