Open AccessLevel 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
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.