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


  • Diana Sari, Irman Syahrul, Chelsy Vegah Angline, Magister Accounting, Widyatama University, Bandung Indonesia


auditor professionalism, Whistleblowing, Fraud Prevention


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 company performance, especially in a situation full of competition and a changing environment that is all digital