PENGARUH WHISTLEBLOWING SYSTEM, INTERNAL CONTROL, LEADERSHIP DAN BUDAYA ORGANISASI TERHADAP FRAUD PREVENTION

Abstrak: Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention. Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, internal control, leadership budaya organisasi fraud prevention. Populasi dalam penelitian sejumlah 242 pengelola tempat wisata mangrove di Madura. Dengan menggunakan teknik purposive sampling, kuesioner disebarkan kepada 161 anggota kelompok sadar (pokdarwis) yang mengelola Analisis regresi linier berganda dilakukan besarnya variabel independen dependen. Hasil riset menunjukkan tidak ada hubungan antara system Hal terjadi akibat sistem belum memadai perlindungan pelapor terkait tindakan pencegahan fraud. Selain itu, terbentuk saling percaya, serta etika integritas baik. Sebaliknya, control memiliki positif adanya pemantauan secara berkala meminimalisir terjadinya kecurangan pemimpin menjaga perilaku etis menjalankan roda organisasi.Kata Kunci: Pencegahan Fraud, Sistem Whistleblowing, Pengendalian Internal, Kepemimpinan, OrganisasiAbstract: The Influence of and Organizational Culture on This study aims to determine the effect organizational culture In this research, population consisted managers tourism sites in Questionnaires were delivered members a awareness organisation that manages Madura using sampling technique. Multiple linear regression analysis was conducted magnitude influence independent variable dependent variable. results research show there is no relationship between due inadequate for protection whistleblowers related prevention measures. addition, mutual trust, as well good ethics integrity. On other hand, variables have positive regular monitoring minimize occurrence fraudulent acts leaders who maintain ethical behavior running organization.Keywords: Prevention, Leadership,