Efektifkah Audit Forensik Dengan Dukungan Whistle-Blowing Digunakan Untuk Mendeteksi Suap?

Daurrohmah, Eka Wirajuang; Urumsah, Dekar; Nustini, Yuni

doi:10.32697/integritas.v7i2.795

Cited by 8 publications

(7 citation statements)

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“…The existence of whistleblowing system will encourage the organization to carry out audits forensics. This is in accordance with research conducted by Panjaitan (2018); Triantoro et al (2020); Rahmida & Urumsah (2020); Riantika (2021) and Daurrohmah et al (2021) which state that there is a positive relationship between the whistleblowing system and the forensic audit. From the results of the description above, it can be concluded that whistleblowing system have a positive effect to forensic audit: H1: Whistleblowing system has a positive effect on forensic audit…”

Section: Hyphotesis Development Whistleblowing System On Forensic Auditsupporting

confidence: 92%

The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

Hanifah

Sucipto

2022

AFRE

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This study aims to determine the effect of whistleblowing system toward fraud prevention with forensic audit and investigative audit as a mediating variable. The population of this study are auditor in Inspectorate of Banten Province. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially have a positive significant effect on the investigative audit. Third, whistle-blowing system partially have a positive significant effect on the fraud prevention. Forth, investigative audit partially have a positive significant effect on the fraud pre-vention. Fifth, forensic audit partially have a positive significant effect on the fraud prevention.DOI: https://doi.org/10.26905/afr.v5i2.7530

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Section: Hyphotesis Development Whistleblowing System On Forensic Auditsupporting

confidence: 92%

The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

Hanifah

Sucipto

2022

AFRE

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“…BPK auditors can take advantage of whistleblowing information by collecting relevant and valid evidence of indications or occurrences of fraud from the outset. Previous studies have empirically proven that whistleblowing affects the auditor's attitude toward detecting fraud (Daurrohmah et al, 2021;Wahyudi et al, 2019;Permana & Eftarina, 2020;Pramudyastuti et al, 2021;Yasa & Hag, 2023). However, a study conducted by Sampepolan et al (2023) found empirical evidence that whistleblowing did not affect the auditor's ability to detect financial fraud.…”

Section: Hypothesis Development Whistleblowing Effects On Auditor's A...mentioning

confidence: 99%

“…The ACFE study in Indonesia in 2016-2019 is also in line with this finding that whistleblowing is an effective method to prevent and detect fraud. Previous research has empirically proven that whistleblowing affects an auditor's ability to detect fraud (Daurrohmah et al, 2021;Permana & Eftarina, 2020;Pramudyastuti et al, 2021;Yasa & Hag, 2023). While a study conducted by Pratama et al (2019) found that the ability of the auditor to identify fraud was not affected by whistleblowing information.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Whistleblowing and Professional Skepticism on Fraud Detection Fraud and Fraud Audit Training as a Moderating

Waromi,

Salle,

Fonataba

2024

IJAFAP

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Fraud detection was examined through a survey. Specifically, this research investigated the impact of whistleblowing and professional skepticism on fraud detection by using moderating variable fraud audit training. All of the respondents were auditors working for the Supreme Audit Institution Representative of Papua Province in Indonesia. Using a census sampling method. The data collection technique used an instrument through a questionnaire. A total of 40 auditors participated in this study. The application of moderated regression analysis (MRA) approach for data analysis. This study yields three key findings. Firstly, whistleblowing exerts a notable influence on fraud detection. Secondly, professional skepticism demonstrates a significant impact on fraud detection. Thirdly, the study reveals that fraud audit training does not act as a moderator in the relationship between professional skepticism and fraud detection. The implications of this results for internal and external audits of government enhance professional skepticism through fraud audit training and using whistleblowing information.

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“…Hal ini menunjukkan adanya hubungan positif antara whistleblowing dan audit forensik. Penelitian yang sejalan dengan uraian tersebut adalah penelitian yang dilakukan oleh (Clyde & Hanifah, 2022) (Rahmida & Urumsah, 2020), dan (Daurrohmah et al, 2021) yang menyatakan bahwa penerapan whistleblowingsystem terbukti berpengaruh signifikan terhadap audit forensik.…”

Section: Pendahuluanunclassified

Pengaruh Whistleblowing System Terhadap Deteksi Fraud Dengan Audit Forensik Dan Audit Investigatif Sebagai Variabel Intervening

Kawistara Yasa,

Haq

2023

comserva

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Kasus kecurangan terjadi secara terus menerus dan konsisten meningkat setiap tahunnya. Salah satu bentuk kecurangan atau fraud adalah korupsi, korupsi banyak terjadi baik di sektor publik maupun sektor swasta. Tujuan dari penelitian ini adalah menguji secara empiris pengaruh Whistleblowing system terhadap audit forensik, audit investigatif dan deteksi fraud serta menguji pengaruh Whistleblowing system secara langsung dan tidak langsung terhadap deteksi fraud dengan audit forensik dan audit investigatif sebagai variabel intervening. Jumlah sampel dalam penelitian ini sebanyak 61 orang auditor yang bertugas di Kantor BPKP Perwakilan Provinsi Maluku Utara. Analisis data berupa persamaan Structural Equation Modeling (SEM) dengan menggunakan aplikasi SmartPLS. Hasil penelitian ini adalah Whistleblowing system mempunyai pengaruh signifikan terhadap deteksi fraud, Whistleblowing system mempunyai pengaruh signifikan terhadap audit forensic, Whistleblowing system mempunyai pengaruh signifikan terhadap audit investigative, Audit forensik mempunyai pengaruh signifikan terhadap deteksi fraud, Audit investigatif mempunyai pengaruh signifikan terhadap deteksi fraud, Whistleblowing system terbukti berpengaruh signifikan terhadap deteksi fraud melalui audit forensik sebagai variabel intervening dan Whistleblowing system terbukti berpengaruh terhadap deteksi fraud melalui audit investigatif sebagai variabel intervening

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Efektifkah Audit Forensik Dengan Dukungan Whistle-Blowing Digunakan Untuk Mendeteksi Suap?

Cited by 8 publications

References 0 publications

The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

The Effect of Whistleblowing and Professional Skepticism on Fraud Detection Fraud and Fraud Audit Training as a Moderating

Pengaruh Whistleblowing System Terhadap Deteksi Fraud Dengan Audit Forensik Dan Audit Investigatif Sebagai Variabel Intervening

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