Profesionalisme Auditor and Whistleblowing System against Fake Prevention (Case Study at Pt. Kai Bandung)

Abstract

This study aims to determine the effect of auditor professionalism and whistleblowing on fraud prevention 
at PT. KAI Bandung. This study uses a quantifiable approach with descriptive research type verification 
using regression analysis method using SPSS 25. The technique used in this study is multiple linear analysis 
with a sample of 98 respondents PT KAI employees. The results in this study obtained a score of 39.2%. This 
score indicates that there is an influence between the variables of Competence and Motivation on 
company performance. This study emphasizes the importance of managing human resources to improve 
Keywords 
company performance, especially in a situation full of competition and a changing environment that is 
all digital.