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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Bakti Saraswati WICAKSANA: Jurnal Lingkungan dan Pembangunan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Pengabdian UNDIKMA Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa
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WHISTLEBLOWING SEBAGAI PEMODERASI HUBUNGAN SKEPTISISME PROFESSIONAL DAN BEBAN KERJA TERHADAP PENDETEKSIAN FRAUD Ni Nyoman Arista Widiasuari; I Wayan Gde Yogiswara Dharma Putra; Putu Gede Wisnu Permana Kawisana
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 1 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study aims to empirically test the influence of professional skepticism and workload on fraud detection with whistleblowing as a moderator at the Bali Provincial BPKP Representative. There is an inconsistency in the results of previous researchers and a lack of studies that examine fraud detection and whistleblowing. Researchers see an opportunity to re-examine the factors that affect fraud detection. Using the purpose sampling method , as many as 59 auditors used the SEM method based on partial least square and processed using the SmartPLS version 4.0 program. The results of this study found that the skepticism of professional auditors had a positive effect on fraud detection, while the workload had a negative effect on fraud detection. In addition, whistleblowing interactions do not moderate the influence of professional skepticism on fraud detection, and whistleblowing interactions strengthen the influence of workload on fraud detection. Keywords: Professional Skepticism, Workload, Whistleblowing, and Fraud Detection
Co-Authors A.A. Ngurah Mayun Narindra Desi Tri Ira Santi Dewa Ayu Santika Devi Gabriella Handayani I Gusti Ayu Athina Wulandari I Kadek Agus Krisna Adinata I Ketut Bagus Indranatha I Made Wianto Putra I Nyoman Sutapa I Wayan Gde Yogiswara Dharma Putra I Wayan Kartana Ida Ayu Sri Meitri Ida I Dewa Ayu Manik Sastri Luh Kade Datrini Nengah Ganawati Ni Kd Sioaji Yamawati Ni Luh Putu Mita Miati Ni Nyoman Arista Widiasuari Ni Putu Riasning Ni Putu Sintya Pratiwi