UPAYA PREVENTIF TERHADAP PENCEGAHAN KORUPSI: FRAUD CONTROL PLAN DAN ETHICAL LEADERSHIP (Studi Kasus Pada Perwakilan BPKP Provinsi Bali)

Fraud control plan and ethical leadership are very important to be implemented by the entire organization. Fully implementing the ten attributes of the fraud control plan and obtaining support from leaders can achieve the organization's goals in building an anti-corruption culture and preventing and controlling corruption. This study aims to find out fraud control plan and ethical leadership as a preventive effort in preventing corruption.
This research is a qualitative research with a descriptive approach, the data used are primary data and secondary data. Data collection techniques use observations, questionnaires, interviews, and internet searching. The results of the study show that the Perwakilan BPKP Provinsi Bali has implemented a comprehensive fraud control plan and received support from leaders. However, it was found that until now the Perwakilan BPKP Provinsi Bali has not carried out an evaluation in the form of issuing a gratuity and conflict of interest monitoring report, due to time constraints. The large number of urgent assignments that must be addressed has reduced the time available to carry out reporting in the form of gratuity monitoring and conflicts of interest.

Keywords: Fraud Control Plan, Ethical Leadership, Corruption