Fraud prevention is an integrated effort that can suppress the factors that cause fraud. To be able to prevent or reduce fraud, especially those that occur in local government, it is necessary to implement a whistleblowing system, the effectiveness of internal audits and good government governance. This study aims to find out how much influence whistleblowing system, effectiveness of internal audits and good government governance on fraud prevention in provincial governments, districts / cities gorontaloIndonesia. The research method used in this study is a survey method with a descriptive verifiive approach using primary data. The sampling technique used in this study is saturated sampling or census. The statistical analysis used in this study is a classic assumption test, multiple linear regression analysis, and coefficient of determination with the help of the SPSS for Windows program. The results showed that partially whistleblowing systems, the effectiveness of internal audits and good government governance affect fraud prevention. The magnitude of the influence of whistleblowing system on fraud prevention is 32.0% and the effectiveness of internal audits on fraud prevention shows a value of 66.7% and the influence of good government governance on fraud prevention with a value of 35.1%. Based on the value of the coefficient of determination or the number R square is 0.549 (54.9%) which means that the 54.9% level of fraud prevention that occurs can be explained by the variables of the whistleblowing system, the effectiveness of internal audits and good government governance, while the remaining 45.1% is explained by other causal factors outside this regression model.

Keywords : WBS, GGG, Internal Audit, Preventive Fraud.