Abstrack. Internal auditors need to conduct examination, assessment and fact finding and evidence to provide recommendations to the management for further action. One of the findings of internal auditors is fraud discovery. In finding fraud within the company the auditor is assisted by whistleblowing / whistleblower ie employees who know fraud can report it. This research entitled The Effect of Employee Perception About Whistleblowing System and the role of internal audit on Fraud Prevention at PT Esham Dima Mandiri West Bandung Regency, the purpose of this research is to know employees' understanding about whistleblowing, effectiveness of whistleblowing implementation and effectiveness and role of internal auditor in fraud prevention. This research method using descriptive analysis method verifikatif with quantitative approach. Data source used is primary data source. Data collection was done by using questionnaire. The questionnaire in this study using Likert scale. Sampling method is using purposive sampling method. Data analysis method used to test data and hootesis of this research using multiple linear regression analysis model using SPSS 23 software. This research shows that employee perception variable about Whistleblowing System and Role of Internal Audit have positive significant effect simultaneously and partially to fraud prevention.Keywords: Employee Perceptions Regarding Whistlebowing, Role of Internal Audit, Fraud Prevention (Fraud). Abstrak Auditor internal perlu melakukan pemeriksaan, penilaian dan mencari fakta aau bukti guna memberikan rekomendasi kepada pihak manajeen untuk ditindak lanjuti. Salah satu temuan auditor internal diantaranya adalah penemuan fraud. Dalam menemukan kecurangan di dalam perusahaan auditor dibantu oleh whistleblowing/whistleblower yaitu karyawan yang mengetahui kecurangan dapat melaporkan nya. Penelitian ini berjudul Pengaruh Persepsi Karyawan Mengenai Whistleblowing System dan peran audit internal terhadap Pencegahan Fraud pada PT Esham Dima Mandiri Kab Bandung Barat, tujuan dalam penelituan ini adalah untuk mengetahui pemahaman karyawan tentang whistleblowing, efektivitas pelaksanaan whistleblowing serta efektivitas dan peran auditor internal dalam pencegahan fraud. Metode penelitian ini menggunakan metode analisis deskriptif verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan yaitu sumber data primer. Pengumpulan data dilakukan dengan menggunakan kuisioner. Kuisioner dalam penelitian ini menggunakan skala likert. Cara pengambilan sampel adala dengan metode purposive sampling. Metode analisis data yang digunakan untuk menguji data dan hootesis penelitian ini menggunakan model analisis regresi linear berganda dengan menggunakan sofware SPSS 23. Hal dalam penelitian ini menunjukkan bahwa variabel persepsi karyawan mengenai Whistleblowing System dan Peran Audit Internal berpengaruh positif signifikan simultan maupun parsial terhadap pencegahan fraud.Kata Kunci : Persepsi Karyawan Mengenai Whistlebowing, Peran Audit Internal, Pencegahan Kecurangan (Fraud).
Abstrack. Internal auditors need to conduct examination, assessment and fact finding and evidence to provide recommendations to the management for further action. One of the findings of internal auditors is fraud discovery. In finding fraud within the company the auditor is assisted by whistleblowing / whistleblower ie employees who know fraud can report it. This research entitled The Effect of Employee Perception About Whistleblowing System and the role of internal audit on Fraud Prevention at PT Esham Dima Mandiri West Bandung Regency, the purpose of this research is to know employees' understanding about whistleblowing, effectiveness of whistleblowing implementation and effectiveness and role of internal auditor in fraud prevention. This research method using descriptive analysis method verifikatif with quantitative approach. Data source used is primary data source. Data collection was done by using questionnaire. The questionnaire in this study using Likert scale. Sampling method is using purposive sampling method. Data analysis method used to test data and hootesis of this research using multiple linear regression analysis model using SPSS 23 software. This research shows that employee perception variable about Whistleblowing System and Role of Internal Audit have positive significant effect simultaneously and partially to fraud prevention.