Asia Pacific Fraud Journal
Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)

EARLY DETECTION IN BOOSTING WHISTLEBLOWING INTEREST (Case Study at Pratama Tax Office of South Sidoarjo)

Dessy Dwi Fitra Nova (Study Program of Accounting of Trunojoyo University, Madura, Indonesia)
Tarjo Tarjo (Study Program of Accounting of Trunojoyo University, Madura, Indonesia)
Anita Carolina (Study Program of Accounting of Trunojoyo University, Madura, Indonesia)

Article Info

Publish Date
13 Feb 2018

Abstract

ABTRACTThe main purpose of this study is to empirically examine and analyze the effect of early detection principles, comprising anonymous reporting, followed up reporting and reward system, on the encouragement of an individual interest in reporting fraud. The research was conducted at the Pratama Tax Office of South Sidoarjo. The samples used in this research were 53 respondents. Sample collection was done using saturation sampling technique. The results of this research show that followed up reporting has an effect on the encouragement of an individual interest in reporting fraud. In contrast, anonymous reporting and reward system have no effect on the encouragement of an individual interest in reporting fraud.

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Journal Info
Asia Pacific Fraud Journal
Website

Abbrev

apf

Publisher

Association of Certified Fraud Examiners Indonesia Chapter

Subject

Economics, Econometrics & Finance Social Sciences

Description

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published ...