Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
2022: JTAKEN Vol. 8 No. 2 December 2022

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

Resha Monica Putri (Jenderal Soedirman University)
Atiek Sri Purwati (Jenderal Soedirman University)
Wita Ramadhanti (Jenderal Soedirman University)
Yanuar E. Restianto (Jenderal Soedirman University)

Article Info

Publish Date
28 Dec 2022


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 Affairs Supervision in the Regions (Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah, P2UPD). Data analysis was conducted using WarpPLS, with research results proving that the whistleblowing system significantly impacts fraud disclosure and the effectiveness of investigative audits. Furthermore, it will prove that the effectiveness of investigative audits significantly affects fraud disclosure and mediates the whistleblowing system’s effect on fraud disclosure. The result implies that optimizing the supporting factors in the whistleblowing system and the investigative audit examination process can improve fraud disclosure in Yogyakarta.

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Journal Info





Economics, Econometrics & Finance Social Sciences


Jurnal Tata Kelola & Akuntabilitas Keuangan Negara with registered number ISSN 2460-3937 (print), ISSN 2549-452X (online) is a scientific journal published by Directorate of Research and Development, The Audit Board of Republic of Indonesia (Badan Pemeriksa Keuangan RI). This journal was first ...