PENGARUH WHISTLEBLOWING SYSTEM, GOOD CORPORATE GOVERNANCE, DAN BYSTANDER EFFECT TERHADAP FRAUD PREVENTION PADA PT BPR BKK JATENG (PERSERODA) KANTOR CABANG KOTA PEKALONGAN

Abstract

Fraud is an unethical act that has adverse consequences, affecting not only individuals but also the organization and its broader environment.. The objective of this study is to examine the influence of a whistleblowing system, good corporate governance, and the bystander effect on fraud prevention within PT BPR BKK JATENG. (Perseroda) Pekalongan City branch office. This study uses data collection techniques by distributing questionnaires to employees of PT BPR BKK JATENG (Perseroda) Pekalongan City branch office with 52 respondents collected. The questionnaire was subjected to validation and reliability tests to assess the questionnaire data's validity and consistenc. The test tool used In this study, the analysis included several requirement tests, such as a normality test, linearity test, multicollinearity test, and heteroscedasticity test. The method used in data analysis is multiple regression analysis models. The results of this study indicate that the whistleblowing system has a significant effect on fraud prevention. The good corporate governance variable has no effect on fraud prevention. The bystander effect variable has a significant effect on fraud prevention