PENGARUH WHISTLEBLOWING, KOMPETENSI SUMBER DAYA MANUSIA DAN INTERNAL CONTROL SYSTEM TERHADAP PENCEGAHAN FRAUD DANA PSR

Peremajaan Sawit Rakyat (PSR) is a program to help smallholders renew their oil palm plantations with more sustainable, quality oil, reducing the risk of illegal land clearing. In an effort prevent fraud / PSR funds, BPDKS distributes funds through escrow accounts plantation institutions. This for transaction security. Furthermore, in implementation PSR, audit was carried out by BPK and Sucofindo as institutions appointed BPDPKS. Fraud prevention can be influenced several factors such whistleblowing, human resource competence internal control system. Whistleblowing disclosure unlawful acts, unethical immoral acts or other that cause losses organization stakeholders. The purpose this study is: To determine effect whistleblowing on Prevention, HR Competence Internal Control System affect Prevention. Research variables (whistleblowing, system) total 52 samples. Descriptive statistical analysis used tendency each research variable. average score, system were 32.46, 26.96 63.77. score 41.25. Based results study, it concluded Whistleblowing, Human 3. affects funds.