Factors Affecting Fraud Prevention: Internal Control, Whistleblowing System and Moral

Authors

  • Indira Cempakasari Politeknik STIA LAN Jakarta
  • Cris Kuntadi Universitas Bhayangkara Jakarta Raya
  • Dian Rosdiana Politeknik STIA LAN Jakarta

DOI:

https://doi.org/10.31933/dijdbm.v4i3.1788

Keywords:

Fraud Prevention, Internal Control, Whistleblowing System, Morals

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena relationship or influence between variables. This article reviews the factors that influence fraud prevention, namely: Internal Control, Whistle Blowing System and Morale, a literature study of Human Resource Management. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Internal Control affects Fraud Prevention; 2) Whistle Blowing System affects Fraud Prevention; and 3) Moral affects Fraud Prevention.

References

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Published

2023-04-21

Issue

Vol. 4 No. 3 (2023): Dinasti International Journal of Digital Business Management (April - Mei 2023)

Section

Articles

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