Pengaruh whistleblowing system terhadap deteksi fraud dengan audit forensik dan audit investigatif sebagai variabel intervening
K Kasus kecurangan terjadi secara terus menerus dan konsisten meningkatsetiap tahunnya. Salah satu bentuk kecurangan atau fraud adalah korupsi, korupsibanyak terjadi baik di sektor publik maupun sektor swasta. Tujuan dari penelitian iniadalah menguji secara empiris pengaruh whistleblowing system terhadap auditforensik, audit investigatif dan deteksi fraud serta menguji pengaruh whistleblowingsystem secara langsung dan tidak langsung terhadap deteksi fraud dengan auditforensik dan audit investigatif sebagai variabel intervening. Jumlah sampel dalampenelitian ini sebanyak 61 orang auditor yang bertugas di Kantor BPKP PerwakilanProvinsi Maluku Utara. Analisis data berupa persamaan Structural EquationModeling (SEM) dengan menggunakan aplikasi SmartPLS. Hasil penelitian iniadalah (1) Whistleblowing system mempunyai pengaruh signifikan terhadap deteksifraud. (2) Whistleblowing system mempunyai pengaruh signifikan terhadap auditforensik. (3) Whistleblowing system mempunyai pengaruh signifikan terhadap auditinvestigatif. (4) Audit forensik mempunyai pengaruh signifikan terhadap deteksifraud. (5) Audit investigatif mempunyai pengaruh signifikan terhadap deteksi fraud.(6) Whistleblowing system terbukti berpengaruh signifikan terhadap deteksi fraudmelalui audit forensik sebagai variabel intervening. (7) Whistleblowing systemterbukti berpengaruh terhadap deteksi fraud melalui audit investigatif sebagaivariabel intervening.
F Fraud cases occur continuously and consistently increase every year. Oneform of fraud is corruption, corruption occurs both in the public and private sectors.The purpose of this study is to empirically examine the effect of whistleblowingsystem on forensic audits, investigative audits and fraud detection and examine theeffect of whistleblowing systems directly and indirectly on fraud detection withforensic audits and investigative audits as intervening variables. The number ofsamples in this study was 61 auditors who served at the BPKP Representative Officeof North Maluku Province. Data analysis in the form of Structural EquationModeling (SEM) equations using the SmartPLS application. The results of this studyare (1) Whistleblowing system has a significant positive influence on fraud detection.(2) Whistleblowing systems have a significant positive influence on forensic audits.(3) Whistleblowing system has a significant positive influence on investigative audits.(4) Forensic audits have a significant positive influence on fraud detection. (5)Investigative audits have a significant positive influence on fraud detection. (6)Whistleblowing system has proven to have a significant positive effect on frauddetection through forensic audits as an intervening variable. (7) Whistleblowingsystem is proven to have a positive effect on fraud detection through investigativeaudits as an intervening variable.