Main Article Content
Abstract
The study investigates the impact of whistle-blowing, forensic audit, and investigative audit on fraud detection, with gender and experience serving as potential moderators. Structured equation modeling (SEM) is used to study the relationships between determinants. This study also seeks to understand the role of gender and experience in determining fraud detection through multigroup analysis. The data used for the analysis includes 97 auditors from the Supreme Audit Agency (BPK RI) and the Financial and Development Supervisory Agency (BPKP) who work in the investigation unit. The findings reveal that whistle-blowing positively and significantly influences forensic audit, investigative audit, and, ultimately, fraud detection. Both forensic and investigative audits also exhibit positive and significant impacts on fraud detection. Moderation effects of gender and experience were not observed in the relationships between whistle-blowing and the aforementioned audits or fraud detection. These findings suggest that the implementation of whistle-blowing systems can facilitate fraud reporting, improve early warning for fraud detection, and function as an effective oversight tool to prevent internal violations in government institutions. This study contributes valuable empirical evidence regarding the interplay between whistle-blowing, forensic and investigative audits, fraud detection, and the moderating roles of gender and experience. It effectively addresses knowledge gaps and offers potential contributions to existing theories, particularly concerning the nuanced influence of gender and experience on fraud detection.
Keywords
Article Details
Copyright (c) 2023 Dekar Urumsah, Mislya Rahmida, Rizki Hamdani, Seto Satriyo Bayu Aji
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
References
- ACFE. (2008). Report to the nation on occupational fraud & abuse. Retrieved from https://www.acfe.com/-/media/files/acfe/pdfs/2008-rttn.pdf
- ACFE. (2018). Report to the Nations: 2018 global study on occupational fraud and abuse. Retrieved from https://s3-us-west-2.amazonaws.com/acfepublic/2018-report-to-the-nations.pdf
- ACFE Indonesian Chapter. (2017). Survai fraud Indonesia 2016. Retrieved from https://acfe-indonesia.or.id/wp-content/uploads/2017/07/SURVAI-FRAUD-INDONESIA-2016.pdf
- ACFE Indonesian Chapter. (2020). Survei fraud Indonesia 2019. Retrieved from https://acfe-indonesia.or.id/wp-content/uploads/2021/02/SURVEI-FRAUD-INDONESIA-2019.pdf
- Akenbor, C., & Ironkwe, U. (2014). Forensic auditing techniques and fraudulent practices of public institutions in Nigeria. Journal of Modern Accounting and Auditing, 10(4), 451–459.
- Alao, A. A. (2016). Forensic auditing and financial fraud in Nigerian Deposit Money Banks. European Journal of Accounting, Auditing and Finance Reserach, 4(8), 1–19.
- Anggriawan, E. F. (2014). Pengaruh pengalaman kerja, skeptisisme profesional, dan tekanan waktu terhadap kemampuan mendeteksi fraud. Jurnal Nominal, 3(2), 30–36.
- Cezair, J. A. (2009). How internal audit can be effective in combating occupational fraud. Internal Auditing, 24(3), 22–23.
- Chin, W. W. (1998). The partial least squares approach for structural equation modeling (G. A. Marcoulides (ed.); Modern met). Lawrence Erlbaum Associates Publishers.
- Cooper, D., & Schindler, P. (2014). Business Research Methods (12 th ed.). McGraw Hill.
- Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement. Free Press.
- Crowe, H. (2012). The mind behind the fraudsters crime: Key behavioral and environmental element. ACFE.
- Dewi, N. W. P. D., & Ramantha, I. W. (2016). Profesionalisme sebagai pemoderasi pengaruh kemampuan investigatif pada pembuktian kecurangan oleh auditor. Jurnal Akuntansi Universitas Udayana, 15(2), 1029–1055.
- Durnila, K., & Santoso, C. B. (2018). Pengaruh audit forensik dan kompetensi auditor terhadap pencegahan fraud dengan kecerdasan emosional sebagai variabel moderating pada BPK RI Perwakilan Provinsi Kepulauan Riau. Journal of Chemical Information and Modeling, 22(1), 97–111.
- Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74.
- Enofe, A. O., Omagbon, P., & Ehigiator, F. I. (2015). Forensic audit and corporate fraud. IIARD International Journal of Economics and Business Management, 1(7), 1–10.
- Fauzan, I. A., Purnamasari, P., & Gunawan, H. (2014). Pengaruh akuntansi forensik dan audit investigasi terhadap pengungkapan fraud. Penelitian Sivitas Akademika Unisba (Sosial dan Humaniora), 2(2), 456–465.
- Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3150980
- Fullerton, R., & Durtschi, C. (2004). The effect of professional skepticism on the fraud detection skills of internal auditors. SSRN Electronic Journal, 435. http://dx.doi.org/10.2139/ssrn.617062
- Halim, A., & Abdullah, S. (2006). Hubungan masalah keagenan di pemerintah daerah: Sebuah peluang penelitian anggaran dan akuntansi. Jurnal Akuntansi Pemerintahan, 2(1), 53–64.
- Hamdani, R., Kumalahadi, & Urumsah, D. (2017). The classification of corruption in Indonesia: A behavioral perspective. SHS Web of Conferences, 34, 10002. https://doi.org/10.1051/shsconf/20173410002
- Hill, C. W., & Jones, T. M. (1992). Stakeholder-agency theory charles. Journal of Management Studies, 29(2), 131–154. https://doi.org/10.1111/j.1467-6486.1992.tb00657.x
- ICW. (2021). Hasil pemantauan tren penindakan kasus korupsi semester I 2021. Retrieved from https://antikorupsi.org/sites/default/files/dokumen/Laporan%20Pemantauan%20Tren%20Penindakan%20Semester%20I%202021.pdf
- Idawati, W. (2019). The auditor’s ability to detect fraud: Gender, professional skepticism, and time budget pressure. Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018), 14–16. https://doi.org/10.2991/aicar-18.2019.4
- Iskandar, R., Ramadhan, M. S., Mansyuri, M. I., & Ramadhan, R. (2022). Determinants of auditor’s ability to detect fraud: internal and external factors. International Journal of Science, Technology & Management, 3(1), 179–195. https://doi.org/10.46729/ijstm.v3i1.452
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm manajerial behaviour, agency cost and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
- Jeon, S. H. (2017). Where to report wrongdoings? Exploring the determinants of internal versus external whistleblowing. International Review of Public Administration, 22(2), 153–171. https://doi.org/10.1080/12294659.2017.1315235
- Kennedy, P. S. J., & Siregar, S. L. (2017). Para pelaku fraud Indonesia menurut survei Indonesia. Buletin Ekonomi, 21(2), 50–58.
- Kiswanto, & Maulana, P. A. (2019). Pengalaman memoderasi penilaian resiko kecurangan, skeptisisme, beban kerja pada kemampuan mendeteksi kecurangan. Jurnal Ilmiah Akuntansi dan Bisnis, 14(2), 183–195.
- Kumaat, V. G. (2011). Internal audit. Jakarta : Erlangga.
- Larasati, Y. S., Sadeli, D., & Surtikanti, S. (2017). Analisis faktor-faktor yang berpengaruh terhadap pencegahan fraud di dalam proses pengadaan barang dan jasa. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 3(2), 43–60. https://doi.org/10.34204/jiafe.v3i2.759
- Mamahit, A. I., & Urumsah, D. (2018). The comprehensive model of whistleblowing, forensic audit, audit investigation, and fraud detection. Journal of Accounting and Strategic Finance, 1(2), 153–162.
- Mardiasmo. (2009). Akuntansi Sektor Publik. Penerbit ANDI.
- Maulidi, A. (2017). The Investigation and elimination of public procurement fraud in government sectors (a case study in Indonesia’s procurement system: Cases from 2006 to 2012). International Journal of Economics and Financial Issues, 7(2), 145–154.
- Meyers-Levy, J. (1986). Gender differences in information processing: A selectivity interpretation. Northwestern University.
- Miceli, M. P., Near, J. P., & Dworkin, T. M. (2008). Whistle-blowing in organizations. Routledge: Psychology Press.
- Mulyadi, R., & Nawawi, M. (2020). Pengaruh audit forensik, audit investigasi, profesionalisme terhadap pencegahan kecurangan (studi empiris pada BPKP Provinsi Banten). Jurnal Riset Akuntansi Terpadu, 13(2), 272. https://doi.org/10.35448/jrat.v13i2.9048
- Nasution, H. (2012). Pengaruh beban kerja, pengalaman audit dan tipe kepribadian terhadap skeptisme profesional dan kemampuan auditor dalam mendeteksi kecurangan. Universitas Islam Negeri Syarif Hidayatullah Jakarta.
- Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistleblowing. Journal of Business Ethics, 4(1), 1–16.
- Panjaitan, I. A. (2018). Whistleblowing: Meningkatkan hasil audit forensik dalam pengungkapan tindakan korupsi oleh auditor pemerintah. Jurnal Insitusi Politeknik Ganesha Medan, 1(1), 50–60.
- PerMenPANRB. (2013). Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia nomor 02 tahun 2013 tentang Pedoman Umum Sistem Penanganan Pengaduan (whistleblower system) tindak pidana korupsi di Lingkungan Kementerian Pendayagunaan Aparatur Negara. Retrieved from https://peraturan.bpk.go.id/Download/123560/PERMENPAN%20NOMOR%2002%20TAHUN%202013.pdf
- Priyadi, A., Hanifah, I. A., & Muchlish, M. (2022). The effect of whistleblowing system toward fraud. Devotion Journal of Community Service, 3(4), 336–346.
- Purnamawati, I. G. A. (2018). Individual perception of ethical behavior and whistleblowing on fraud detection through self-efficacy. Jurnal Keuangan Dan Perbankan, 22(2), 362–372. https://doi.org/10.26905/jkdp.v22i2.1991
- Rahmayani, L., Kamaliah, & Susilastri. (2014). Pengaruh kemampuan auditor, skeptisme profesional auditor, teknik audit dan whistleblower terhadap efektivitas pelaksanaan audit investigasi dalam pengungkapan kecurangan (studi empiris pada BPK dan BPKP Perwakilan Provinsi Riau). JOM FEkon, 1(2), 1–15.
- Ramadhan, M. S., & Mulyati. (2022). Can forensic and investigation audit and whistleblowing detect fraud during the COVID-19 pandemic? Journal of Contemporary Accounting, 4(2), 116–137. https://doi.org/10.20885/jca.vol4.iss2.art5
- Singleton, T., Singleton, A., Bologna, J., & Lindquist, R. (2006). Fraud auditing and forensic accounting (Third Ed). John Wiley & Sons, Inc.
- Sumartono, Urumsah, D., & Hamdani, R. (2020). Skills of the forensic accountants in revealing fraud in public sector: The case of Indonesia. Journal of Accounting and Investment, 21(1), 180–194. https://doi.org/10.18196/jai.2101144
- Susmanschi, G. (2012). Internal audit and whistle-blowing. Economics, Management, and Financial Markets, 4, 415–421.
- Syahputra, B. E., & Urumsah, D. (2019). Deteksi fraud melalui audit pemerintahan yang efektif: analisis multi-grup gender dan pengalaman. Jurnal Akuntansi dan Bisnis, 19(1), 31–42.
- Transparency International Indonesia. (2019). Corruption Perception Index 2018. Retrieved from https://ti.or.id/corruption-perception-index-2018/
- Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
- Tuanakotta, T. M. (2016). Akuntansi forensik dan audit investigatif (Edisi ke-2). Salemba Empat.
- Ulimsyah, M., Mursalim, M., Su’un, M., Ahmad, H., & Hajering, H. (2021). Point of view research accounting and auditing whistleblowing’s effectiveness in preventing fraud through forensic audit and investigative audit. Point of View Research Accounting and Auditing, 2(1), 81–91.
- Wardhani, A. K., & Urumsah, D. (2018). Peran whistleblowing dalam praperencanaan dan pelaksanaan pemeriksaan investigatif untuk mendeteksi fraud di Indonesia. Universitas Islam Indonesia.
- Wiratmaja, I. D. N. (2010). Akutansi forensik dalam upaya pemberantasan tindak pidana korupsi. Jurnal Ilmiah Akuntansi dan Bisnis, 5(2).
- Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud diamond: Considering the four elements of fraud. The CPA Journal, 74(12), 38–42.
- Yendrawati, R., & Mukti, D. K. (2015). Pengaruh gender, pengalaman auditor, kompleksitas tugas, tekanan ketaatan, kemampuan kerja dan pengetahuan auditor terhadap audit judgement. Ajie, 4(1), 1–8.
- Zachariah, P., Masoyi, A. D., Ernest, E. I., & Gabriel, Aa. O. (2014). Application of forensic auditing in reduding fraud cases in Nigeria money deposit Banks. Global Journal of Management and Business Research: Accounting and Auditing, 14(3), 15–21.
References
ACFE. (2008). Report to the nation on occupational fraud & abuse. Retrieved from https://www.acfe.com/-/media/files/acfe/pdfs/2008-rttn.pdf
ACFE. (2018). Report to the Nations: 2018 global study on occupational fraud and abuse. Retrieved from https://s3-us-west-2.amazonaws.com/acfepublic/2018-report-to-the-nations.pdf
ACFE Indonesian Chapter. (2017). Survai fraud Indonesia 2016. Retrieved from https://acfe-indonesia.or.id/wp-content/uploads/2017/07/SURVAI-FRAUD-INDONESIA-2016.pdf
ACFE Indonesian Chapter. (2020). Survei fraud Indonesia 2019. Retrieved from https://acfe-indonesia.or.id/wp-content/uploads/2021/02/SURVEI-FRAUD-INDONESIA-2019.pdf
Akenbor, C., & Ironkwe, U. (2014). Forensic auditing techniques and fraudulent practices of public institutions in Nigeria. Journal of Modern Accounting and Auditing, 10(4), 451–459.
Alao, A. A. (2016). Forensic auditing and financial fraud in Nigerian Deposit Money Banks. European Journal of Accounting, Auditing and Finance Reserach, 4(8), 1–19.
Anggriawan, E. F. (2014). Pengaruh pengalaman kerja, skeptisisme profesional, dan tekanan waktu terhadap kemampuan mendeteksi fraud. Jurnal Nominal, 3(2), 30–36.
Cezair, J. A. (2009). How internal audit can be effective in combating occupational fraud. Internal Auditing, 24(3), 22–23.
Chin, W. W. (1998). The partial least squares approach for structural equation modeling (G. A. Marcoulides (ed.); Modern met). Lawrence Erlbaum Associates Publishers.
Cooper, D., & Schindler, P. (2014). Business Research Methods (12 th ed.). McGraw Hill.
Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement. Free Press.
Crowe, H. (2012). The mind behind the fraudsters crime: Key behavioral and environmental element. ACFE.
Dewi, N. W. P. D., & Ramantha, I. W. (2016). Profesionalisme sebagai pemoderasi pengaruh kemampuan investigatif pada pembuktian kecurangan oleh auditor. Jurnal Akuntansi Universitas Udayana, 15(2), 1029–1055.
Durnila, K., & Santoso, C. B. (2018). Pengaruh audit forensik dan kompetensi auditor terhadap pencegahan fraud dengan kecerdasan emosional sebagai variabel moderating pada BPK RI Perwakilan Provinsi Kepulauan Riau. Journal of Chemical Information and Modeling, 22(1), 97–111.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74.
Enofe, A. O., Omagbon, P., & Ehigiator, F. I. (2015). Forensic audit and corporate fraud. IIARD International Journal of Economics and Business Management, 1(7), 1–10.
Fauzan, I. A., Purnamasari, P., & Gunawan, H. (2014). Pengaruh akuntansi forensik dan audit investigasi terhadap pengungkapan fraud. Penelitian Sivitas Akademika Unisba (Sosial dan Humaniora), 2(2), 456–465.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3150980
Fullerton, R., & Durtschi, C. (2004). The effect of professional skepticism on the fraud detection skills of internal auditors. SSRN Electronic Journal, 435. http://dx.doi.org/10.2139/ssrn.617062
Halim, A., & Abdullah, S. (2006). Hubungan masalah keagenan di pemerintah daerah: Sebuah peluang penelitian anggaran dan akuntansi. Jurnal Akuntansi Pemerintahan, 2(1), 53–64.
Hamdani, R., Kumalahadi, & Urumsah, D. (2017). The classification of corruption in Indonesia: A behavioral perspective. SHS Web of Conferences, 34, 10002. https://doi.org/10.1051/shsconf/20173410002
Hill, C. W., & Jones, T. M. (1992). Stakeholder-agency theory charles. Journal of Management Studies, 29(2), 131–154. https://doi.org/10.1111/j.1467-6486.1992.tb00657.x
ICW. (2021). Hasil pemantauan tren penindakan kasus korupsi semester I 2021. Retrieved from https://antikorupsi.org/sites/default/files/dokumen/Laporan%20Pemantauan%20Tren%20Penindakan%20Semester%20I%202021.pdf
Idawati, W. (2019). The auditor’s ability to detect fraud: Gender, professional skepticism, and time budget pressure. Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018), 14–16. https://doi.org/10.2991/aicar-18.2019.4
Iskandar, R., Ramadhan, M. S., Mansyuri, M. I., & Ramadhan, R. (2022). Determinants of auditor’s ability to detect fraud: internal and external factors. International Journal of Science, Technology & Management, 3(1), 179–195. https://doi.org/10.46729/ijstm.v3i1.452
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm manajerial behaviour, agency cost and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jeon, S. H. (2017). Where to report wrongdoings? Exploring the determinants of internal versus external whistleblowing. International Review of Public Administration, 22(2), 153–171. https://doi.org/10.1080/12294659.2017.1315235
Kennedy, P. S. J., & Siregar, S. L. (2017). Para pelaku fraud Indonesia menurut survei Indonesia. Buletin Ekonomi, 21(2), 50–58.
Kiswanto, & Maulana, P. A. (2019). Pengalaman memoderasi penilaian resiko kecurangan, skeptisisme, beban kerja pada kemampuan mendeteksi kecurangan. Jurnal Ilmiah Akuntansi dan Bisnis, 14(2), 183–195.
Kumaat, V. G. (2011). Internal audit. Jakarta : Erlangga.
Larasati, Y. S., Sadeli, D., & Surtikanti, S. (2017). Analisis faktor-faktor yang berpengaruh terhadap pencegahan fraud di dalam proses pengadaan barang dan jasa. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 3(2), 43–60. https://doi.org/10.34204/jiafe.v3i2.759
Mamahit, A. I., & Urumsah, D. (2018). The comprehensive model of whistleblowing, forensic audit, audit investigation, and fraud detection. Journal of Accounting and Strategic Finance, 1(2), 153–162.
Mardiasmo. (2009). Akuntansi Sektor Publik. Penerbit ANDI.
Maulidi, A. (2017). The Investigation and elimination of public procurement fraud in government sectors (a case study in Indonesia’s procurement system: Cases from 2006 to 2012). International Journal of Economics and Financial Issues, 7(2), 145–154.
Meyers-Levy, J. (1986). Gender differences in information processing: A selectivity interpretation. Northwestern University.
Miceli, M. P., Near, J. P., & Dworkin, T. M. (2008). Whistle-blowing in organizations. Routledge: Psychology Press.
Mulyadi, R., & Nawawi, M. (2020). Pengaruh audit forensik, audit investigasi, profesionalisme terhadap pencegahan kecurangan (studi empiris pada BPKP Provinsi Banten). Jurnal Riset Akuntansi Terpadu, 13(2), 272. https://doi.org/10.35448/jrat.v13i2.9048
Nasution, H. (2012). Pengaruh beban kerja, pengalaman audit dan tipe kepribadian terhadap skeptisme profesional dan kemampuan auditor dalam mendeteksi kecurangan. Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistleblowing. Journal of Business Ethics, 4(1), 1–16.
Panjaitan, I. A. (2018). Whistleblowing: Meningkatkan hasil audit forensik dalam pengungkapan tindakan korupsi oleh auditor pemerintah. Jurnal Insitusi Politeknik Ganesha Medan, 1(1), 50–60.
PerMenPANRB. (2013). Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia nomor 02 tahun 2013 tentang Pedoman Umum Sistem Penanganan Pengaduan (whistleblower system) tindak pidana korupsi di Lingkungan Kementerian Pendayagunaan Aparatur Negara. Retrieved from https://peraturan.bpk.go.id/Download/123560/PERMENPAN%20NOMOR%2002%20TAHUN%202013.pdf
Priyadi, A., Hanifah, I. A., & Muchlish, M. (2022). The effect of whistleblowing system toward fraud. Devotion Journal of Community Service, 3(4), 336–346.
Purnamawati, I. G. A. (2018). Individual perception of ethical behavior and whistleblowing on fraud detection through self-efficacy. Jurnal Keuangan Dan Perbankan, 22(2), 362–372. https://doi.org/10.26905/jkdp.v22i2.1991
Rahmayani, L., Kamaliah, & Susilastri. (2014). Pengaruh kemampuan auditor, skeptisme profesional auditor, teknik audit dan whistleblower terhadap efektivitas pelaksanaan audit investigasi dalam pengungkapan kecurangan (studi empiris pada BPK dan BPKP Perwakilan Provinsi Riau). JOM FEkon, 1(2), 1–15.
Ramadhan, M. S., & Mulyati. (2022). Can forensic and investigation audit and whistleblowing detect fraud during the COVID-19 pandemic? Journal of Contemporary Accounting, 4(2), 116–137. https://doi.org/10.20885/jca.vol4.iss2.art5
Singleton, T., Singleton, A., Bologna, J., & Lindquist, R. (2006). Fraud auditing and forensic accounting (Third Ed). John Wiley & Sons, Inc.
Sumartono, Urumsah, D., & Hamdani, R. (2020). Skills of the forensic accountants in revealing fraud in public sector: The case of Indonesia. Journal of Accounting and Investment, 21(1), 180–194. https://doi.org/10.18196/jai.2101144
Susmanschi, G. (2012). Internal audit and whistle-blowing. Economics, Management, and Financial Markets, 4, 415–421.
Syahputra, B. E., & Urumsah, D. (2019). Deteksi fraud melalui audit pemerintahan yang efektif: analisis multi-grup gender dan pengalaman. Jurnal Akuntansi dan Bisnis, 19(1), 31–42.
Transparency International Indonesia. (2019). Corruption Perception Index 2018. Retrieved from https://ti.or.id/corruption-perception-index-2018/
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Tuanakotta, T. M. (2016). Akuntansi forensik dan audit investigatif (Edisi ke-2). Salemba Empat.
Ulimsyah, M., Mursalim, M., Su’un, M., Ahmad, H., & Hajering, H. (2021). Point of view research accounting and auditing whistleblowing’s effectiveness in preventing fraud through forensic audit and investigative audit. Point of View Research Accounting and Auditing, 2(1), 81–91.
Wardhani, A. K., & Urumsah, D. (2018). Peran whistleblowing dalam praperencanaan dan pelaksanaan pemeriksaan investigatif untuk mendeteksi fraud di Indonesia. Universitas Islam Indonesia.
Wiratmaja, I. D. N. (2010). Akutansi forensik dalam upaya pemberantasan tindak pidana korupsi. Jurnal Ilmiah Akuntansi dan Bisnis, 5(2).
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud diamond: Considering the four elements of fraud. The CPA Journal, 74(12), 38–42.
Yendrawati, R., & Mukti, D. K. (2015). Pengaruh gender, pengalaman auditor, kompleksitas tugas, tekanan ketaatan, kemampuan kerja dan pengetahuan auditor terhadap audit judgement. Ajie, 4(1), 1–8.
Zachariah, P., Masoyi, A. D., Ernest, E. I., & Gabriel, Aa. O. (2014). Application of forensic auditing in reduding fraud cases in Nigeria money deposit Banks. Global Journal of Management and Business Research: Accounting and Auditing, 14(3), 15–21.