Implementation of Good Corporate Governance, Internal Audit, Whistle-Blowing System for Fraud Prevention in State-Owned Enterprise

The effectiveness of the application of the whistleblowing system can be seen from the large number of frauds that were found and the shorter time to act on reports of fraud. The whistleblowing system is expected to detect fraud, especially against violations of the code of ethics, corruption, transfer of assets and financial reports. The purpose of this study was to analyze the effect of good corporate governance, internal audit, whistleblowing system on fraud prevention. This research uses quantitative methods. Data sources were obtained from secondary data and secondary data were obtained from annual reports and reports on corporate governance perception index. The results of this study can be concluded that the implementation of good corporate governance has a significant effect on fraud prevention. Internal audit and whistleblowing system variables have no effect on fraud prevention. The conclusion of the variable Implementation of Good Corporate Governance on Fraud Prevention is an important thing that needs to be implemented in the company because the implementation of these policies is expected to create a good corporate climate and can improve the internal company properly and is a mechanism that encourages the relationship between management performance and stakeholder interests..