Asri Usman

During forensic audits, the use of auditors has increased significantly. This happened thanks to fraud detection mechanisms that help prevent and quickly detect fraud. Whistleblowing systems set up by local authorities play an important role in detecting fraudulent activities and protecting the rights of whistleblowers, promoting transparency and accountability in public organizations. This study aims to analyze and explain the impact of attitudes, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention moderated by local culture. This analysis was conducted on local government internal auditors in 24 districts/cities in South Sulawesi Province, Indonesia. Research data were collected through questionnaires with a total research sample of 246 respondents and analyzed using multiple linear regression analysis and moderated regression analysis using the SPSS version 23 application. The research findings show that attitudes, perceived behavioral control, and organizational commitment have a significant effect on whistleblowing intention, while subjective norms do not have a significant effect on whistleblowing intention. Furthermore, regional culture moderates the influence of subjective norms and perceived behavioral control on whistleblowing intention but is unable to moderate the influence of attitudes and organizational commitment on whistleblowing intention.

Fraud is rampant in Indonesia, especially in the public sector, including regional governments. Fraud cases have touched both the central and the lowest levels in the villages, which ensnare many people in the village. This study aims to analyze the influence of the village financial system (Siskeudes application), transparency, and internal control on fraud prevention in village governance in Pinrang District, South Sulawesi Province, Indonesia. The sample includes village heads, treasurers, and village representative bodies, and it has a total of 51 people. The primary data are obtained from questionnaires using a quantitative approach and a multiple linear regression with the Statistical Product and Service Solution (SPSS) application. The research results show that the coefficient of determination (R2) is 0.657. Thus, the magnitude of the influence of village financial system, transparency, and internal government control on fraud prevention amounts to 65.7%. The results of the study show that the village financial system has a significant positive effect on fraud prevention (p-value = 0.025 < 0.05), transparency has a significant positive effect on fraud prevention (p-value = 0.031 < 0.05), and internal control has a significant positive effect on fraud prevention (p-value = 0.035 < 0.05).

Nowadays, fraud is rampant even in local government agencies. To overcome this, whistleblowers are needed, but many officials do not yet have the courage to become whistleblowers. The study aims to investigate the effect of organizational commitment, perceived seriousness, and law protection on whistleblowing intentions. The sample included 186 respondents. Questionnaires were distributed among internal auditors of local governments in South Sulawesi Province, Indonesia. The research data were analyzed using multiple linear regression analysis and moderated regression using SPSS version 23. The results showed that organizational commitment influenced the auditor’s whistleblowing intention (β = 0.459; p-value = 0.000 < 0.05). However, the perception of seriousness does not influence the intensity of auditors’ whistleblowing intention (β = 0.004; p-value = 0.950 < 0.05). In addition, the results showed that law protection moderated the influence of organizational commitment (β = 0.014; p-value = 0.000 < 0.05) but did not moderate the influence of perceived seriousness on the auditor’s whistleblowing intention (β = –0.001; p-value = 0.849 < 0.05).