Tri Hita Karana as Moderating Effects of Internal Control Systems and Whistleblowing Systems on Fraud Prevention

This research aims to examine the influence of the internal control system and whistleblowing system on fraud prevention with tri hita karana as a moderating variable. Several Village Credit Institutions (VCI) that have been involved in fraud cases have had a negative impact on the management of VCIs in Bali, therefore it is necessary to strengthen aspects of fraud prevention to avoid fraud. This research was conducted at 122 VCIs in Badung Regency. The respondent in this study was the head of the VCI which is the highest management. This research uses multiple regression analysis to test the influence of internal control system and whistleblowing system variables on fraud prevention with tri hita karana as a moderating variable. The research results show that the internal control system have a significant positive effect on fraud prevention, whistleblowing system have a significant positive effect on fraud prevention, and the Tri Hita Karana moderates the influence of the internal control system and whistleblowing system on fraud prevention