Strategi Pencegahan Kecurangan melalui Pengendalian Internal, Whistleblowing, dan Penilaian Risiko pada Agency Event

Rosianna Clara  Panjaitan; Maryati Rahayu; Sri Kurniawati; Nastiti Edi Utami

Rosianna Clara Panjaitan Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Maryati Rahayu Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Sri Kurniawati Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Nastiti Edi Utami Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta

Keywords: internal control system; whistleblowing system; risk assessment; fraud prevention; event agency

Abstract

This study examines the effect of internal control systems, whistleblowing systems, and risk assessment on
fraud prevention in event industry agencies in Jakarta. A quantitative survey approach was employed.
Primary data were collected through questionnaires from 105 respondents working in event agencies who
had at least one year of work experience. Respondents were selected using purposive sampling, and the
data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS
4.0. The results indicate that internal control systems, whistleblowing systems, and risk assessment each
have a positive and significant effect on fraud prevention. The R² value of 0.546 indicates that the three
independent variables explain 54.6% of the variance in fraud prevention. These findings highlight the
importance of strengthening control mechanisms, reporting channels, and fraud-risk assessment to support
fraud prevention in event agencies.

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