Level or Fraud and Professional Skeptisism to Become a Whistleblower | Zendy

Henni Mande | Zendy; Mediaty Mediaty | Zendy; Abdul Hamid Habbe | Zendy; Kartini Kartini | Zendy

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Level or Fraud and Professional Skeptisism to Become a Whistleblower

Author(s) -

Henni Mande,

Mediaty Mediaty,

Abdul Hamid Habbe,

Kartini Kartini

Publication year - 2020

Publication title -

international journal of innovative science and research technology (ijisrt)

Language(s) - English

Resource type - Journals

ISSN - 2456-2165

DOI - 10.38124/ijisrt20jul623

Subject(s) - skepticism , audit , government (linguistics) , affect (linguistics) , accounting , internal audit , business , psychology , public relations , political science , epistemology , philosophy , linguistics , communication

This study aims to determine the effect of the level of fraud on the interests of government internal auditors to become whistleblowers and professional skepticism as a moderating variable. This study uses an experimental method with a total of 50 internal government auditors. The results showed that the level of fraud did not affect the interests of government internal auditors becoming whistleblowers and professional skepticism did not moderate the relationship between the two.

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