Melola Discovery

← Melola Discovery

Jurnal

PENGARUH WHISTLEBLOWING TERHADAP PENDETEKSIAN FRAUD DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Perwakilan BPK RI Provinsi Papua)

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 6 No. 2 (2023) · pp. 33–40

DOI
10.52062/jaaa.v6i2.4790
Published
2023-11-30
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

A survey by the Association of Certified Fraud Examiners (ACFE) shows that organizations lose an average of 5% of their revenue due to fraud. The increasing occurrence of fraud has prompted organizations to implement various methods to mitigate fraudulent activities. One of the key efforts in detecting fraud is the auditor's professional skepticism, which plays a critical role in identifying signs of fraud. Additionally, whistleblowing provides valuable information that can assist auditors in the detection process. This study is a quantitative research project using online questionnaires for data collection. Data were processed using the WarpPLS 8.0 application, with a sample size of 40 respondents. The results indicate that both whistleblowing and professional skepticism significantly influence fraud detection, either directly or indirectly. However, professional skepticism does not moderate the relationship between whistleblowing and fraud detection, meaning the moderating effect is not supported. Keywords: Whistleblowing, Professional Skepticism, Fraud Detection

Collaboration network of the authors

40 authors · 138 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Paulus K. Allo LayukAffiliation unknown5
Siti RofingatunAffiliation unknown4
Syaikhul FalahAffiliation unknown4
Mariolin SanggenafaAffiliation unknown3
Klara WonarAffiliation unknown3
Otniel SafkaurAffiliation unknown3
Bill PangayowAffiliation unknown3
Meinarni AsnawiAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Aaron SimanjuntakAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Elia Madatu TandililingAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Matias BoyarAffiliation unknown1
Adolf SiahayAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
Theo AllolayukAffiliation unknown1
Axamina WananeAffiliation unknown1
kostantina safisaAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Charles MarpaungAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">PENGARUH WHISTLEBLOWING TERHADAP PENDETEKSIAN FRAUD DENGAN  SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI  (Studi Empiris Pada Kantor Perwakilan BPK RI Provinsi Papua) </dc:title>
	<dc:creator>Fonataba, Nelly Austin</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Waromi, Juliana</dc:creator>
	<dc:description xml:lang="en-US">A survey by the Association of Certified Fraud Examiners (ACFE) shows that organizations lose an average of 5% of their revenue due to fraud. The increasing occurrence of fraud has prompted organizations to implement various methods to mitigate fraudulent activities. One of the key efforts in detecting fraud is the auditor's professional skepticism, which plays a critical role in identifying signs of fraud. Additionally, whistleblowing provides valuable information that can assist auditors in the detection process. This study is a quantitative research project using online questionnaires for data collection. Data were processed using the WarpPLS 8.0 application, with a sample size of 40 respondents. The results indicate that both whistleblowing and professional skepticism significantly influence fraud detection, either directly or indirectly. However, professional skepticism does not moderate the relationship between whistleblowing and fraud detection, meaning the moderating effect is not supported.
Keywords: Whistleblowing, Professional Skepticism, Fraud Detection</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-11-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4790</dc:identifier>
	<dc:identifier>10.52062/jaaa.v6i2.4790</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 6 No. 2 (2023): November ; 33-40</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 6 No 2 (2023): November ; 33-40</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4790/3208</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>