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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) OBOR: Oikonomia Borneo
R Wedi Rusmawan Kusumah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH AUDIT INTERNAL DAN WISHTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD Rina Nurhasanah; R Wedi Rusmawan Kusumah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6654

Abstract

Tingginya kasus kecurangan di PT Pos Indonesia (Persero) yang telah mengakibatkan kerugian negara yang besar menjadi pendorong dilakukannya penelitian ini. Contoh kecurangan jenis ini antara lain penyalahgunaan aset, korupsi, dan manipulasi laporan keuangan. Penelitian ini bertujuan untuk mengkaji dampak audit internal dan mekanisme whistleblowing terhadap pencegahan kecurangan di Kantor Pusat PT Pos Indonesia (Persero) Bandung. Populasi penelitian ini adalah 18 auditor internal, 13 pegawai Subdirektorat Manajemen Risiko, dan 11 pegawai Divisi Akuntansi. Total responden penelitian ini adalah 42 orang. Pendekatan sampling jenuh (sensus) yang digunakan dalam penelitian ini berarti jumlah sampel sama dengan jumlah populasi. Staf internal diberikan kuesioner untuk diisi, yang merupakan data awal penelitian. Pendekatan analisis regresi linier berganda digunakan dalam analisis multivariat penelitian ini. Temuan penelitian ini menunjukkan bahwa upaya PT Pos Indonesia (Persero) Kantor Pusat Bandung untuk mencegah kecurangan dipengaruhi oleh audit internal dan sistem whistleblowing.
The Effect Of Independence, Professional Judgment, and Professional Ethics on Audit Quality with Integrity as a Moderating Variable Muhammad Alif Fauzani; R Wedi Rusmawan Kusumah
OBOR: Oikonomia Borneo Vol. 8 No. 2 (2026): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v8i2.4063

Abstract

This study aims to analyze the influence of Independence, Professional Judgment, and Professional Ethics on Audit Quality with Integrity as a moderating variable in Public Accounting Firm (KAP) auditors in Bandung. The background of this study is based on the importance of audit quality in increasing public trust in the public accounting profession, as well as the need for auditors to have an independent attitude, professional judgment, professional ethics, and integrity in carrying out audit assignments. The research method used is a quantitative method with an associative approach. The study population is auditors working at Public Accounting Firms in Bandung. The sampling technique used purposive sampling, resulting in 50 respondents as research samples. Data were collected through questionnaires and analyzed using Moderated Regression Analysis (MRA) with the help of the IBM SPSS Statistics program. Testing was carried out through validity tests, reliability tests, classical assumption tests, moderation regression analysis, coefficient of determination (R²) tests, F tests, and t tests. The results of the study indicate that Independence does not have a significant effect on Audit Quality, and Professional Judgment does not have a significant effect on Audit Quality. On the other hand, Professional Ethics and Integrity are proven to have a positive and significant effect on Audit Quality. The results of the moderating variable test indicate that Integrity is unable to moderate the relationship between Independence, Professional Judgment, and Professional Ethics on Audit Quality, so that Integrity plays a more independent role as a variable that has a direct influence on Audit Quality. In addition, the research model has an Adjusted R Square value of 0.820, which indicates that 82.0% of the variation in Audit Quality can be explained by the variables in the research model, while the remaining 18.0% is influenced by other factors outside the research.
Co-Authors Muhammad Alif Fauzani Rina Nurhasanah