THE INFLUENCE OF WHISTLEBLOWING SYSTEM ON THR FRAUD

PREVENTION THROUGH THE ROLE OF AUDITOR PERFORMANCE

Dedi Darma Pramana1, Lilik Handajani2, Ni Ketut Surasni3

Hunk5883@gmail.com

Magister Of Accounting Faculty Of Economics And Business Mataram University

ABSTRACT

This research is aimed at: 1) determining the effect of whistleblowing system on auditor's

performance, 2) determining the effect of whistleblowing system on fraud prevention, 3) and

determining the effect of application of whistleblowing system on fraud prevention with auditor

performance role as intervening variable. This research is explanatory study. The questionnaires

were distributed to 40 respondents selected using purposive sampling method from auditors and

supervisors of local government affairs at the Inspectorate Provincial Office of NTB. Analysis

were conducted using smartPLS 3.0. The research showed that that 1) whistleblowing system has

positive effect on auditor performance, 2) whistleblowing system has positive effect on fraud

prevention, 3) Whistleblowing system has positive effect on fraud prevention through auditor

performance role. Theoretically this research supported the strain theory and theory of reasoned

action. The results of this study are also expected to be an input for the Inspectorate of NTB

province in order to maintain and improve its performance, especially in following up the reports

from whistleblower. Contribution of policy as the consideration of the central government in

formulating regulations related to Law no. 13 of 2006 on the Protection of Witnesses and Victims,

so that people are not afraid to report fraud.

Keywords: Whistleblowing system, Fraud Prevention, Auditor Performance

INTRODUCTION

Practices of fraud in general and corruption in particular is still a phenomenal issue that is
always interesting to discuss. Some survey or research institutions both in Indonesia and abroad
said that the phenomenon of fraud, such as corruption in Indonesia has reached its peak and the
condition often put Indonesia on a low position as a country that is rated very apprehensive, event
as the most corruptive. A poll conducted by the Financial and Development Supervisory Agency
(BPK) by taking respondents from many different circles of society showed that government
agencies are considered by society as the most corrupt. Based on the empirical data over the last
few years the Local Government with the regional financial sector became the institution that has
the most dominant fraud rate (corruption) (Wuysang et al, 2016).
The findings of fiscal management errors by the local government in NTB for the period of
2008-2012 are about 3,408, with total regional financial potential of Rp 67.1 billion. Throughout
the period, cumulatively, these findings have an upward trend every year. If sorted by potential
regional losses, Bima municipality government is in the first position of Rp 25.4 billion, followed
by the NTB provincial government with a potential loss of Rp 9.95 billion. While the lowest two
are Mataram Municipality government with the lowest potential losses of Kota Mataram and Bima
district , both with potential loss arising from mismanagement of local financial management of
subsequently Rp 1.01 billion and Rp 476 million (http://seknasfitra.org , accessed on Mei 3, 2017).
In relation to the problems, the role and performance of Inspectorate as an institution that
has the authority to conduct financial supervision as well supervisor of Local Government is
expected to be able to minimize the acts of fraud by preventing prosecution of fraudulent practices.
Besides, the high awareness of employees to work to prevent a fraud because fraudsters realize
that it is easy for individuals to report their suspicions. All employees should be made aware that
their colleagues or friends outside the workplace oversee (others are watching) and have the
opportunity to report the symptoms of fraud even without mentioning a name (anonymous).
The role of whistleblower is important in uncovering an illegal action at internal of the
organization. However, many people are afraid to denounce acts of fraud, because there is little
risk that could be faced, even it is difficult to avoid and the solution is that they prefer to remain
silent.
Sagara (2013) revealed that one out of 4 employees knew the incidence of the violation, but
more than half (52%) of those who knew the violation remained silent and did nothing. This
insecurity could be caused by factors such as the threats of the reported personnel to him or to his
family and the threat of dismissal. In relation to this, the government passed Law No. 13 of 2006
on the Protection of Witnesses and Victims, providing security guarantees and legal protection for
whistleblowers as a motivator for someone who wants to become a whistleblower.
A forum for a whistleblower to complain of fraud or violations committed by an internal
organization personnel is called a whistleblowing system (Agusyani et al 2016). This system is
aimed at detecting and uncovering the act of fraud that can harm the organization and at preventing
the same violation happen. The implementation of the whistleblowing system can be a tool that
can be used to prevent corruption or fraud in local financial management.
According Sulistomo (2011), there has been quite a lot of names are registered as
whistleblower who makes the emergence of this whistleblowing system, some of them are Cynthia
Cooper's for the case of Worldcom, Sharron Watkins for the case of Enron and Susno Duadji for
the case of mafia practice in the ranks of the judiciary in Indonesia. Those have increased the
concern of acts of cheating.
 A strong and healthy government makes the whistleblowing system an important component
of culture of government. In this case, the auditor's functions should be strengthened with the
quality and competence, both hard skills and soft skills, to be a reliable and great force in running
whistleblowing system, so that the performance of the auditor can be indicated by the capability
of an auditor showing the ability and intelligence to detect, to prevent, also to investigate the
information and reports received from whistleblowers.
Several studies on the effect of the whistleblowing system on the fraud prevention had been
conducted by Agusyani et al (2016), Noviani and Sambharakreshna (2014) and Lestri et al (2016).
The researches showed that the effect of the application of the whistleblowing system on the
prevention of fraud. This study differs from the previous researches. The researcher puts additional
auditor performance as the factor that will mediate the effect of whistleblowing system on fraud
prevention and detection.
This research was conducted in the Office of the Provincial Inspectorate of NTB, as the
Internal Auditor of Government Supervisory Body (APIP). Inspectorate as the internal supervisor
of the government is assigned to handle supervision and oversight of the government and local
treasury in the internal common areas of the working area. Inspectorate as an internal watchdog of
government provides an opportunity to address the issue of violations internally first, before
expanding the issue into the public, and to reduce the risks faced by the organization as a result of
the breach, both in terms of finance, operations, legal, safety, and reputation. Thus whistleblower
feel more convenient to report the complaint to Inspectorate. Beside that, the provincial office of
Inspectorate of NTB has never been the object of other research of the effect of the whistleblowing
system on fraud prevention through the role of auditor performance.
Based on the description, this research is aimed at determining, analyzing, and providing
empirical evidence of the effect of whistleblowing system of fraud prevention through the role of
auditor performance.
The results of this study are expected to be used as an input to the Inspectorate of NTB in
order to maintain and improve the performance, especially in following up the reports of
whistleblowers to prevent the fraud action. This study is also expected to open the horizons of
people to join the government in keeping an eye on their nets and not being afraid to report when
finding fraud in the scope of the Regional Government through a whistleblowing system.

LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT

Whistleblowing system, Auditor Performance and Fraud Prevention.

The whistleblowing system is a system designed in such a way as to determine the criteria
of reported fraud that includes 5W + 1H, the follow-up of the report, the reward and protection for
the reporter or whistleblower, and penalties or sanctions for the reported. This system is a forum
or conduit for whistleblowers to disclose and report fraud. According to Mark Zimbelman (2006:
114), a good whistleblowing program can be a very effective tool in detecting and preventing
fraud. The National Committee on Governance Policy (2008: 22), Semendawai, et al (2011: 19),
Fatmawati (2015), and Nugroho (2015) divide the whistleblowing system into 3 indicators;
structural aspects, operational aspects, and maintenance aspects.
Fraud prevention, according to Pusdiklatwas BPKP (2008: 37) is an integrated effort that
can suppress the occurrence of factors causing fraud (fraud triangle) that minimizes the chances of
cheating, that reduces the pressure to employees to be able to meet their needs, that minimizes the
reason for making justification or rationalization for the acts of fraud. BPKP (2008: 37), Widjaya
(2012), and Fatmawati (2015) explained the fraud prevention into 3 indicators; high honesty and
ethical culture, management responsibility in evaluating fraud prevention, and supervision by the
audit committee.
The performance of the auditor is a work performed by an auditor in performing the tasks
assigned to him based on the skills, experience, and severity of the time measured by considering
the quantity and timeliness. According to Goldwasser (1993) in Sanjiwani and Wisadha (2016),
the better achievement of auditor performance must be in accordance with the standard and period
of time such as quality of work, quantity of work, punctuality.
Based on the study of theory and study of previous research findings then the model of
research is as in figure 1 below:

H2 +
Whistleblowing H2 + Fraud
system Prevention

H1 + H3 +
Auditor
Performance

Figure 1: Research Model

Correlation between Whistleblowing system and Auditor Performance

According to Technology acceptance model (TAM) model which is based on theory of

reasoned action (TRA), information technology usage begins with the perception about usefulness
and ease of use in using information technology. Based on the theory an auditor will utilize
whistleblowing system based on the perception that the system will produce benefits for himself
and can facilitate the work to do so that it will improve the performance of the users.
According to the Committee on National Policy Governance (2008: 2) it is stated that several
benefits from the conduct of whistleblowing system will be able to improve the performance of
auditors in work such as the availability of way of delivering critical information for companies /
entities to the parties who must immediately handle it safely. The availability of early warning
system for possible problems resulting from an infringement. The reduce of costs in handling the
consequences of a violation.
Whistleblowing is able to strengthen the risk management system and realize the best
governance and quality risk management so that the application of whistleblowing system is
expected to improve the performance of an auditor in detecting, preventing, as well as investigating
the information and reports received from whistleblowers.
H1 : Whistleblowing system had positive effect on the performance of internal auditor
of the government.

Correlation between Whistleblowing system and fraud Prevention

The basic concept of strain theory (Merton 1967) mentioned that individuals from lower
social classes became frustrated by his inability to adapt to broader high socioeconomic
community. Strain theory assumption stated that inability of these individuals to adapt to society
with high economic will rise to jealousy and suspicion. This can make the individuals try to know
whether there is an act of cheating among the high economic community, if happen this individual
will report the cheating.
According to the National Committee on Governance (2008: 2) one of the benefits of the
implementation good of whistleblowing system good is that the emergence of a reluctance to
commit the violence, as trust on the effective reporting system. The whistleblowing system not
only as a reporting channel of the fraud, but also as a form of supervision. The employees are
afraid to commit fraud because this system can be used by all employees, so that the fellow
employees became mutual monitoring of each other and they are afraid of being reported by other
employee for committing fraud.
The research of Agusyani et al (2016), Bieber et al (2016) and Noviani & Sambharakreshna
(2014) revealed that there is the effect of the whistleblowing system on the fraud prevention in
which the whistleblowing system becomes a tool for governments to be used to prevent fraud or
corruption in the management of Regional finance.
Bhal & Dadhich, (2011) in Ahmad et al (2014) stated that researchers agreed that
whistleblowing is an important medium to prevent and deter corporate wrongdoing. Based on the
description, the hypothesis can be formulated as follows:
H2 : Whistleblowing system had positive effect on fraud prevention.

Correlation between Whistleblowing system and Fraud Prevention and Auditor

Performance

According to Pusdiklatwas BPKP (2008: 43) the ideal role of internal auditing is as fraud
prevention and fraud detection. Internal auditing is required to be alert to anything that indicates
the possibility of fraud occurring such as (a) Identification of points of the possibility of fraud; (b)
An assessment of the existing control system, from the controlling of environment to monitoring
of the implementation of the control system.
Theory of reasoned action (TRA) connects between belief and attitude. According to Davis
(1989) in Ramdhani (2009), the behavior of using information technology begins from the
perception of the benefits (usefulness) and the perception of ease (ease to use) to improve the
performance of auditors in order to prevent all forms of fraud that will occur.
The research of Agusyani et al (2016), Lestari et al (2016) and Noviani & Sambharakreshna
(2014) showed that whistleblowing system can be a tool or system for government that can be used
to prevent fraud or corruption in local financial management. The performance of auditors should
greatly affect the successful implementation of this whistleblowing system in preventing fraud.
H3 : Whistleblowing system has positive effect on the fraud prevention through the
improvement of auditor performance.

RESEARCH METHOD
This research is an explanatory study. The population of this research is all 40 auditors and
functional officers, supervisor of the implementation of government affairs in the region (P2UPD)
in the Office of the Provincial Inspectorate of NTB. The samples were selected through purposive
sampling to get the auditor and P2UPD who have been working for at least 5 years and equivalent
education of S1 degree at the Representative office of Inspectorate of NTB. This criterion is used
due to the auditor and P2UPD who have been working for 5 years are considered to have the ability
and knowledge and understand the application of whistleblowing system so as to provide answers
and statements of the questions in the questionnaire well.
 The research variables were measured using a questionnaire instrument that contained
several statements. The statements in the questionnaire were modified replications of some
previous studies with reference to theoretical basis associated with the research variables. Based
on statements of each study variable, respondents were asked to provide an assessment or opinions
with a Likert scale of 1-5. Figure 1 indicates a highly disagreeable judgment (STS) to 5 which
shows a strongly agreed opinion (SS).

Data Analysis Technique

Testing of the outer model is conducted with validity test and reliability test using SmartPLS
software (Partial Least Square) Ver. 3.0. Validity test can be determined from the loading factor
value: > 0.70 for confirmatory research and > 0.60 for exploratory research. Discriminant validity
is determined by seeing the value of cross loading with value> 0.70 and Average Variance
Extracted (AVE) by > 0,50 for confirmatory or explanatory (Ghozali and Latan, 2014: 76).
Reliability test is performed to determine the accuracy of such measurement tools and the
accuracy of consistent measurements over time. Instrument reliability is determined by composite
reliability and cronbach's alpha values for each indicator block. An indicator is said to have good
reliability if the value of composite reliability and cronbach's alpha is greater than 0.70. (Ghozali
and Latan, 2014: 77).
Furthermore, inner model testing is performed by looking at R Square to see the ability of
exogenous variables to explain endogenous variables. The classification of R square values
according to Chin (1998) in Ghozali and Latan (2014: 81) consists of 0.67 (strong), 0.33
(moderate) And 0.19 (weak). Inner model test is also performed by looking at the value of
significance to see the effect of variables in which SEM PLS is more often used is bootstrapping
method (Ghozali and Latan 2014: 73). This is for statistical significance of T statistic > T table
1.96 with two-tailed hypotheses and of T statistic > 1.64 with one-tailed hypothesis with alpha 5%
(Ghozali and Latan, 2014: 78). This study used a one-tailed hypothesis.

FINDING AND DISCUSSION

Data of Questionnaire distribution

The respondents in this study are the Inspectorate Auditor of NTB Province holding at least
SI degree and have been working for more than 5 years. Questionnaires were distributed to 40
respondents, and 38 questionnaires were returned, only 36 questionnaires, however, are used and
processed in this study. The rest cannot be used due to the incomplete answers and data.

Outer Model Test

Construct validity testing includes the validity of Convergent and Discriminat Validity. The
Convergent Validity is determined by looking at the value of Loading Factor, Average Variance
Extracted (AVE) and the Discriminant Validity is determined by looking at Cross Rate Loading.
The results of Validity and Reliability Testing is processed using Smart PLS 3.0. The analysis is
in the following table 1:
 Table 1 : Test Result of Validity and Reliability
No Variable Validity Reliability
Result
Cross Loading Cronboach's alpha

1 Auditor Performance (KN) 0,792 0,847 Valid & Reliabel

2 Fraud Prevention (PCK) 0,725 0,866 Valid & Reliabel
3 Whistleblowing system (WBS) 0,735 0,829 Valid & Reliabel

Source: Output PLS, 2017

The result of validity test have been met. This is presented in the from the value of loading
factor in figure 1 below showing the value above 0.50 and cross loading above 0.70. Likewise,
reliability has been met with the value of Cronboach's alpha > 0.70. Overall test results on the
measurement model in this study indicate that all validity and reliability criteria have been met.
The image of evaluation measurement model is in the following Figure 2:

Figure 2: Result of PLS Algorithm Calculation

Inner Model Evaluation (Structural Model Evaluation) R square Testing

The testing of the Inner Model can be performed by looking at R square obtained from the
model in this study which performed in the following table 2:

Table 2 : Score of R-Square (R)

No Variable R
1 Auditor Performance (KN) 0,396
2 Fraud Prevention (PCK) 0,655
Source: Output PLS, 2017
 From the analysis, it can be determined that the coefficient R is 0.396 which means that the
Performance Auditor (KN) can be explained by Whistleblowing system (WBS) of 39.6% and that
of 60.4% is explained by other variables outside the model. This can be concluded that model entry
is categorized in moderate category. Constructive Variables of Cheating Prevention (PCK) can be
explained by Whistleblowing system (WBS) with 65.5%, while the rest of 34.5% is explained by
other variables, in this case falling into the moderate category.

Hypothesis Testing

Hypothesis testing is done to measure hypothetical support (Abdillah and Jogianto, 2015:
211). Hypothesis test results can be known through the results of estimate for path coefficients by
looking at the value of statistical T and P values in table 3 below:

Original Statistic
Variable relations (O)
T Statistic (O/STERR) P Value Conclussion
WBS KN 0,629 4,210 0,000
(direct effect) Accepted

WBS PCK
(Direct effect) 0,417 3,442 0,001
Accepted

WBS KN PCK 0,301 2,457 0,014

(Indirect effect) Accepted

* Significant at 5 %
Source : Output PLS, 2017

DISCUSSION

H1: Whistleblowing system has a positive effect on auditor performance.

From table 3, it can be determined that P value on relation between whistleblowing system
and the auditor performance is smaller than the alpha value of 5%. It is 0.000 (significant). The
correlation can be determined from the parameter coefficient with the value of 0,629 with the
direction to positive. Hypothesis testing of whistleblowing system variable with Performance
Auditor has a T statistic value of 4,210 which is greater than T table at alpha 5%. It is 1.64. So the
hypothesis is accepted.
The results of statistical analysis proved that whistleblowing system has a positive effect on
the performance of auditors, meaning that the more effective application of whistleblowing
system, the performance of auditor's performance will be better. This is in line with the KNKG
(2008) statement mentioning that some of the benefits of whistleblowing system can improve
auditor performance in work due to the availability of early detection mechanism and it can reduce
the cost in handling the consequences of the violation.
The results of this study also supports the theory of reasoned action (TRA) with the
Technology Acceptance Model (TAM) compiled by Davis (1989). The use of whistleblowing
system technology is preceded by the perception of usefulness and ease of use the technology.
Based on the results of this study, an auditor that is capable of utilizing the whistleblowing system
effectively, will be able to support his work in preventing, as well as in investigating the
information and reports of fraudulent acts received from the whistleblowers, so that the
performance of the auditor will increase.

H2: Whistleblowing system has a positive effect on fraud prevention.

From table 3 it can be determined that the P value (0.001) is smaller than the alpha 5% (0.05).
This can be inferred that whistleblowing system has a significant effect on fraud prevention. The
direction of the relation can be determined from the coefficient parameters with a value of 0.417
as a positive direction. The testing the hypothesis of statistical value showed the figure of
3.442.This value is greater than T table at alpha 5%. The value is 1.64 which means that the
hypothesis accepted.
The statistical analysis proves that whistleblowing system has a positive effect on fraud
prevention. This means that the more effective the application of whistleblowing system to the
inspectorate office, the better the prevention of fraud on the financial statements of NTB local
government. The results of this study are also in accordance with the statement of the National
Committee on Governance Policy (2008) which mentions one of the benefits of good
whistleblowing system is the emergence of reluctance to commit violations, due to the trust of
effective reporting system. This study showed that the good application of whistleblowing system
is a form of very effective supervision so that employees feel reluctant to commit acts of fraud for
fear of being reported by the community or colleagues. This research also supports the strain theory
that states the inability of individuals in adapting to the broader community with a high economy
will cause jealousy and suspicion. Those jealousy and suspicion then will make them find out
cheating and report the violation through the whistleblowing system.
The results of this study are also in line with Agusyani et. al (2016) research at Buleleng
District Planning Agency which mentioned the significant effect of whistleblowing system on
fraud prevention. The research of Lestari et al (2016) and Novoani and Sambharakresnha (2014)
also showed the same result that effectiveness of whistleblowing system had a positive effect on
fraud prevention.

H3: Whistleblowing system positively affected fraud prevention through the improvement
of auditor performance.

From table 3, there is an indirect effect of whistleblowing system on fraud prevention. The
result of P value (0,014) is smaller compared to alpha 5% (0,05). This can be explained that
whistleblowing system is related to fraud prevention through auditor performances significant
effect. The direction of the relation can be determined from the coefficient parameter with the
value of 0.301 to a positive direction. The statistical value of 2.457 showed that this value is greater
than T table at alpha 5%. It is 1.64 which means that the hypothesis is accepted.
The statistic analysis proved that whistleblowing system indirectly had a positive effect on
the fraud prevention with auditor performance as intervening variable. This means that by
increasing the performance of Internal Auditor of Government Supervisory Body (APIP), the
effectiveness of whistleblowing system will increase in preventing fraud in local government. The
results of this study also in accordance with Pusdiklatwas BPKP (2008: 43) which mentioned the
ideal role for internal audit is in fraud prevention and fraud detection.
This research is also in line with the theory of reasoned action (TRA). According to Davis
(1989) in Ramdhani (2009), the behavior of using information technology began from the
perception of the benefits (usefulness) and the perception of ease to use. Based on the perception,
the application of whistleblowing system for Inspectorate is considered to provide benefits and
ease of use so that it will improve the performance of auditors in carrying out examination tasks
on financial statements. The rise of theft, misuse and abuse of financial statements is a formidable
challenge for an auditor to handle. Therefore an auditor should be able to better prevent fraud acts.
Whistleblowing system will be an effective tool for an auditor in identifying points of possible
fraud acts. Thus the auditor will be able to prevent fraud even better.
This research is in line with the research of Agusyani et al (2016), Lestari et al (2016) and
Noviani & Sambharakreshna (2014) showing that whistleblowing system is a tool or system that
the government can use to prevent fraud acts or corruption in local financial management, so that
the performance of auditors greatly affected the successful implementation of this whistleblowing
system in preventing fraud.

CONCLUSION

This study is aimed at determining the effect of the application of whistleblowing system on
Inspectorate Office in the efforts to prevent fraud through the improvement of auditor
performance. Based on the data that has been collected and the tests that have been performed on
the problems using smartPLS version 3.0, it can be inferred as follows:
1. The whistleblowing system variables had a positive and significant impact on auditor
performance improvement.
2. The whistleblowing system variable had a positive and significant effect on fraud
prevention.
3. The whistleblowing system variable had a positive and significant effect on fraud
prevention through auditor performance.
The results of this study is expected to be an input for the Inspectorate of NTB province in
order to maintain and improve the performance, especially in following up the report from
whistleblower. It is also expected to be considered by the central government in formulating
regulations related to Law no. 13 of 2006 on the Protection of Witnesses and Victims, so that
people are not afraid to report the fraud acts.
The limitations of this study are that very few samples were available to this research due to
the limited respondents who understand the application of whistleblowing system in the scope of
local government. Research on whistleblowing systems is still so rarely conducted in the public
sector that there are some suggestions to be recommended for subsequent research. They are:
1. Further research can add other endogenous variables that is affected by whistleblowing
system such as fraud detection.
2. Further research can make whistleblowing as an endogenous variable so that variables
affecting the effectiveness of application of whistleblowing system or any variables
affecting the intention of someone doing whistleblowing system can be studied.
3. Further research can increase the respondents and expand the area of research such as
the BPKP auditors and BPK auditors, so that research can be more general.
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