Level or Fraud and Professional Skeptisism to Become a Whistleblower

Authors : Henni Mande; Mediaty Mediaty; Abdul Hamid Habbe; Kartini Kartini

Volume/Issue : Volume 5 - 2020, Issue 7 - July

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/3i2RbBN

DOI : 10.38124/IJISRT20JUL623

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.

Keywords : Whistleblower, Level of Fraud, Professional Skepticism


Paper Submission Last Date
31 - December - 2023

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