Garuda Documents : The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia

TitleThe Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia
Author Order2 of 4
Accreditation2
AbstractThis study aims to analyze the whistleblowing system’s effect on fraud disclosure with the effectiveness of investigative audits as a mediator. Data collection was conducted by distributing questionnaires to the functional employee of Yogyakarta’s Inspectorate comprising auditors and Government Affairs Supervision in the Regions (Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah, P2UPD). Data analysis was conducted using WarpPLS, with research results proving that the whistleblowing system significantly impacts fraud disclosure and the effectiveness of investigative audits. Furthermore, it will prove that the effectiveness of investigative audits significantly affects fraud disclosure and mediates the whistleblowing system’s effect on fraud disclosure. The result implies that optimizing the supporting factors in the whistleblowing system and the investigative audit examination process can improve fraud disclosure in Yogyakarta.
Publisher NameBadan Pemeriksa Keuangan Republik Indonesia
Publish Date2022-12-28
Publish Year2022
DoiDOI: 10.28986/jtaken.v8i2.1106
Citation
SourceJurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Source Issue2022: JTAKEN Vol. 8 No. 2 December 2022
Source Page145-158
Urlhttps://jurnal.bpk.go.id/index.php/TAKEN/article/view/1106/215
AuthorDra ATIEK SRI PURWATI, M.Si. Ak
File3210477.pdf