The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia

The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia

This study aims to analyze the whistleblowing system’s effect on fraud disclosure with the effectiveness of investigative audits as a mediator. Data collection was conducted by distributing questionnaires to the functional employee of Yogyakarta’s Inspectorate comprising auditors and Government Aff...

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Bibliographic Details
Main Authors: Resha Monica Putri, Atiek Sri Purwati, Wita Ramadhanti, Yanuar E. Restianto
Format: Article
Language:English
Published: Badan Pemeriksa Keuangan Republik Indonesia 2022-12-01
Series:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Subjects:
whistleblowing system
investigative audit
fraud
disclosure
Online Access:https://jurnal.bpk.go.id/index.php/TAKEN/article/view/1106

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