Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

Abstract

This This research aims to determine fraud prevention from religiosity, protection whistleblower, and whistleblowing system perspectives. The population in this research was employees of PT Prudential Life Assurance. The population is taken without distinguishing gender, education, and work experience and taken from 43 as the total number of insurance employees. This study used saturated samples or census as the sampling technique, whereas all population employs as samples. The research data uses primary data obtained by researchers by giving questionnaires (structured questions) to insurance employees. The research analysis was conducted with multiple linear regression analysis. The results showed that religiosity and whistleblower prevention did not affect fraud prevention. The absence of the effect of whistleblower protection on fraud prevention shows that the protection for whistleblowers is not yet adequate. The existence of intimidation, injustice and law enforcement are reasons why individuals are reluctant to become whistleblowers. However, whistleblowing intention affects fraud prevention. These findings indicate that human actions are influenced by their intentions, attitudes and subjective norms.

The Moderating Effect of Abusive Supervision on Religiosity and Whistleblowing Relationship: An Experimental Investigation

“…Several studies have shown that religiosity impacts whistleblowing (see : Huang et al, 2021;Jayanti et al, 2021). Meanwhile, other studies have shown the opposite result: religiosity does not affect whistleblowing (see : Prasetyono et al 2021;Karlina et al, 2021).…”