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All Journal Jurnal Ilmiah Edunomika (JIE)
Yunita Kurnia Shanti
Program Studi Akuntansi S1 Universitas Pamulang, Tangerang Selatan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH WHISTLEBLOWING, DAN SKEPTISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN DENGAN RED FLAGS SEBAGAI PEMODERASI Susi Sih Kusumawardhany; Yunita Kurnia Shanti
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19810

Abstract

This study aims to examine and obtain evidence regarding the influence of whistleblowing and professional skepticism on fraud detection, moderated by red flags, among auditors at the Inspectorate General of the Ministry of Education and Culture, Region IV, Central Jakarta. This quantitative study used primary data in the form of questionnaires distributed to respondents. The sample selection method used saturated sampling, resulting in 75 respondents and and 57 respondents were obtained as a sample that could be processed. Data analysis used SPSS version 24 along with the MRA test. Based on the data analysis, the results indicate that whistleblowing has no effect on fraud detection, and professional skepticism has effect on fraud detection. The MRA test results indicate, first, that red flags are unable to moderate the effect of whistleblowing on fraud detection, and second, that red flags are able to moderate the effect of professional skepticism on fraud detection.
PENGARUH UKURAN PERUSAHAAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGIA VARIABEL MODERASI Yunita Kurnia Shanti; Fernaldy Wahyu Kurniawan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18652

Abstract

This study aims to determine the effect of company size and independen board of commissioners on going concern audit opinion. In addition, this study also adds financial distress variables as a moderation, where the regression equation contains an element of interaction (multiplication of two or more independen variables). The type of research used in this study is quantitative research, and the data used in the study is secondary data. The data used in this study are financial reports from energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The results of the study show that company size and independen board of commissioners have a joint effect on going concern audit opinion. Company size has a negative effect on going concern audit opinion. Independen board of commissioners has no effect on going concern audit opinion. Financial distress is able to weaken the effect of company size on going concern audit opinion. Financial distress is unable to moderate the independen board of commissioners on going concern audit opinion.
Co-Authors Fernaldy Wahyu Kurniawan Susi Sih Kusumawardhany