ABSTRACT
This research analyzes the role of whistleblowing and competence of human resources in order to prevent early fraud problems. The success of whistleblowing and human resources in prevention and detection of fraud competence is determined by the employees commitment and integrity. The whistleblowing and human resources competence need to understand cheating and types of fraud that may occur in the implementation of government wheels. This research took place at Regional Financial Income Board of Tangerang City and is a quantitative research using data from questionnaires and measured using a Likert scale. The population in this study is all employees of the Regional Financial Income Board of Tangerang City. Sampling was done using a purposive sampling technique, with a sample of 86 respondents. The type of data used in this study is primary data and the data analysis technique using multiple linear regression analysis. The results showed that there is a significant link between whistleblowing and human resource competence on fraud prevention. Together whistleblowing and human resource competence have a simultaneous effect on fraud prevention. Thus, in carrying out the function, government has to work efficiently, especially in the improvement of regional financial statements, because the main role of these variables in its function is present in the prevention of fraud that will attempt to eliminate the causes of the fraud. fraud prevention make it easier to overcome if there has been cheating and make a better local government financial management.
