OPTIMALISASI PEMANFAATAN AUDIT FORENSIK, AUDIT INVESTIGATIF DAN WHISTLEBLOWING SYSTEM SEBAGAI UPAYA ESKALASI KINERJA AUDITOR DALAM PENCEGAHAN FRAUD - Saida Said; Rini Sulistiyanti; Idrawahyuni Idrawahyuni; Andi Arifwangsa Adiningrat (Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo, 2026)
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh audit forensik, audit investigatif, dan whistleblowing system terhadap kinerja auditor dalam pencegahan fraud. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Square (PLS). Populasi dalam penelitian ini adalah auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Sulawesi Selatan. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan SmartPLS 3.0. Teknik penarikan sampel dalam penelitian menggunakan purposive sampling, sehingga jumlah sampel sebanyak 120 auditor. Hasil penelitian menunjukkan bahwa audit forensik dan audit investigatif berpengaruh positif dan signifikan terhadap kinerja auditor dalam pencegahan fraud, di mana audit investigatif menjadi variabel yang paling dominan. Sementara itu, whistleblowing system juga berpengaruh signifikan namun menunjukkan arah pengaruh negatif terhadap kinerja auditor. Hal ini mengindikasikan bahwa efektivitas sistem whistleblowing belum berjalan optimal dan memerlukan penguatan dari segi perlindungan pelapor serta tindak lanjut laporan. Temuan ini memberikan implikasi penting bagi penguatan sistem pengawasan internal pada institusi pemerintahan.Kata Kunci: Audit Forensik, Audit Investigatif, Whistleblowing System, Kinerja Auditor, Pencegahan FraudABSTRACTThis study aims to analyze the influence of forensic audit, investigative audit, and whistleblowing system on auditor performance in fraud prevention. The research adopts a quantitative approach using the Partial Least Square (PLS) method. The population in this study consists of auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. Data were collected through the distribution of questionnaires and analyzed using SmartPLS 3.0. The sampling technique used in this study is purposive sampling, resulting in a total sample of 120 auditors. The results show that both forensic audit and investigative audit have a positive and significant effect on auditor performance in fraud prevention, with investigative audit being the most dominant variable. Meanwhile, the whistleblowing system also has a significant effect but shows a negative influence on auditor performance. This indicates that the effectiveness of the whistleblowing system has not been optimal and requires strengthening in terms of whistleblower protection and follow-up actions. These findings provide important implications for strengthening internal control systems within government institutions.Keywords: Forensic Audit, Investigative Audit, Whistleblowing System, Auditor Performance, Fraud Prevention