The Effect of the Effectiveness of the Whistleblowing System on Fraud Disclosure

This study aims to examine the effect of the effectiveness of the whistleblowing system on fraud disclosure.There are 148 respondents used as a sample of this study, where they are determined by purposive sampling technique and using Structural Equation Model Partial Least Square (SEM-PLS) with SmartPLS 3.0 software.The analysis results show that the whistleblowing system's effectiveness positively affects fraud disclosure.This research is expected to be an essential input for increasing the internal supervision of local government inspectorates, especially the Bali Regional Inspectorate, which includes the Provincial Inspectorate and Regency/City Inspectorate throughout Bali.