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

Abstrak

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