Whistleblowing Systems, Forensic Audit, and Perceived Fraud Prevention in Indonesian State-Owned Enterprises: the Moderating Role of Internal Audit Quality
DOI:
https://doi.org/10.61194/ijtc.v7i4.2471Keywords:
fraud prevention, whistleblowing system, forensic audit, internal audit quality, BUMN, PLS-SEM, governanceAbstract
Fraud in Indonesian State-Owned Enterprises (BUMN) threatens financial sustainability and public trust. Evidence on the direct and interactive associations of whistleblowing systems, forensic audits, and internal audit quality with perceived fraud prevention remains limited. This study examines whether whistleblowing system effectiveness (WSE), forensic audit implementation (FAI), and internal audit quality (IAQ) are associated with perceived fraud prevention (FP), and whether IAQ moderates these relationships. A cross-sectional survey of 212 internal auditors, supervisors, and managers from 41 BUMN (effective response rate 60.6%) was analyzed using PLS-SEM with SmartPLS 4.0. The model explained 61.7% of the variance in perceived FP (R² = 0.617). WSE (β = 0.312, p < 0.001), FAI (β = 0.247, p < 0.001), and IAQ (β = 0.415, p < 0.001) were positively associated with perceived FP, with IAQ showing the strongest direct association. IAQ significantly moderated the WSE–FP relationship (β interaction = 0.143, p = 0.005), indicating a stronger positive association when IAQ was perceived as high. However, IAQ did not moderate the FAI–FP relationship (β interaction = 0.048, p = 0.385); thus, the moderation hypothesis for forensic audit was not supported. These findings suggest that whistleblowing systems and internal audit quality operate synergistically, whereas forensic audit’s perceived preventive contribution appears relatively consistent across IAQ levels. The study contributes to fraud governance literature by clarifying the contingent role of internal audit quality in Indonesian BUMN. Because data are cross-sectional and self-reported, results should be interpreted as conditional associations rather than evidence of fraud reduction or causal effects.
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