PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN

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Nur Muchlisiah Utami Magister Akuntansi Pascasarjana, U

Abstract

This research was conducted by aiming to determine the effect of
whistleblowing systems, auditor capabilities, auditor professional skepticism and
independence of fraud detection. This study uses primary data using a questionnaire of
33 auditors as a sample of all auditor numbers as many as 48 auditors working at the
Inspectorate Office of South Sulawesi Province. Data analysis using multiple regression
with the help of SPSS software. The results of this study indicate that: (1) Whistleblowing
systems have a positive and significant effect on fraud detection: (2) The auditor's ability
has a positive and significant effect on fraud detection: (3) The auditor's professional
skepticism has a positive and significant effect on fraud detection: (4) Independence
positive and significant effect on fraud detection.

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