Factors That Influence Fraud Prevention with Anti-Fraud Awareness as an Intervening Variable at PT Bank Negara Indonesia Tbk Fatmawati Branch Office

This research examines the impact of Good Corporate Governance (GCG), Risk-Based Internal Audit (RBIA), and Whistleblowing System on fraud prevention, with anti-fraud awareness as an intervening variable at PT Bank Negara Indonesia Tbk's Fatmawati Branch. The study uses a quantitative approach with primary data collected from 100 employees through questionnaires. The results, analyzed using SmartPLS 4.0 and Partial Least Squares SEM (PLS-SEM), reveal that GCG, RBIA, and the whistleblowing system significantly influence anti-fraud awareness both individually and collectively. However, GCG does not directly impact fraud prevention. On the other hand, RBIA, the whistleblowing system, and the combination of all three factors influence fraud prevention through anti-fraud awareness.