The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

Hanifah, Imam Abu; Sucipto, Sucipto

doi:10.26905/afr.v5i2.7530

Cited by 5 publications

(5 citation statements)

References 13 publications

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“…According to Hanifah and Clyde (2022), this circumstance gives WBS the chance to minimize and reduce the opportunities that fraudsters have. WBS exists in an entity, and fraudsters may also feel the dread effect (Siregar et al, 2022).…”

Section: H6: Collusion Has An Effect On Financial Statement Fraudmentioning

confidence: 99%

“…It is anticipated that having a WBS will assist organizations in making sure that fraudsters change their minds. WBS can serve as both an early warning system and a detector for fraud risk (Hanifah & Clyde, 2022). In addition, WBS participants welcome members of the public at all societal levels who would like to report instances of fraud within an organization.…”

Section: Wbs Weakens Pressure On Financial Statement Fraudmentioning

confidence: 99%

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Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud

Raihan,

Pamungkas,

Setiawanta

et al. 2024

MAKSIMUM

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This study examines and analyses the impact of pressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud. Testing of the whistleblowing system variable is a moderating variable in the relationship between the fraud hexagon theory variable and financial statement fraud. Purposive sampling resulted in a total of 120 observation data. Data was collected from annual and sustainability reports from 68 state-owned enterprises on the Indonesia Stock Exchange (IDX) in 2019-2022. The data were processed and analyzed using WarpPLS 7.0 software. This research confirms that WBS can reduce the link between pressure and FSF and that pressure directly affects FSF. Any other variables cannot directly or indirectly influence financial statement fraud. The novelty of this research is the whistleblower system variable, which moderates the association between financial statement fraud and the factors of the fraud hexagon theory.

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Section: H6: Collusion Has An Effect On Financial Statement Fraudmentioning

confidence: 99%

Section: Wbs Weakens Pressure On Financial Statement Fraudmentioning

confidence: 99%

Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud

Raihan,

Pamungkas,

Setiawanta

et al. 2024

MAKSIMUM

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show abstract

“…This study employed multi regression tool, and revealed that such effect or influence significantly exists. Clyde et al (2022) is another study that applied survey design, and Partial Least Square (PLS) technique to find, among others, that a "partial" positive significant effect exist between WB-S and fraud prevention. Emeka-Nwokeji et al ( 2019) rather utilized the descriptive statistics of sample t-test, and Pearson Product Moment Correlation Coefficient to reveal that WB-S is a significant tool for reducing fraudulent activities; and found a significant relationship to exist between WB-S alongside its legislation, and fraud prevention and detection in public companies.…”

Section: Review Of Empirical Studiesmentioning

confidence: 99%

Whistle Blowing System (Wb-S) and Fraud Prevention and Detection in Companies: Proposing A Conceptual Model for the Protection of Whistle Blowers

Nwakeze¹,

Obiora²,

Oshiole³

et al. 2023

Int. J. Res. Publ. Rev.

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In many quarters, it is still pondered, why do companies with even a well structured and implemented Whistle Blowing System (WB-S) still witness and record cases of fraud. Firstly, this explains why this study is aimed at examining if Whistle Blowing System (WB-S) significantly impact on fraud prevention and detection. Secondly, virtually all prior researches on this subject have indeed and correctly reported on how our legal provisions, frameworks, and society have given insufficient and inadequate protection to whistle blowers against reprisals and victimization, but rarely have anyone came up with a concrete conceptual model for an effective and better protection of whistle blowers. That creates a gap in literature, which this study aimed to fill. In carrying out this study, survey research was employed, with respondents coming from the 20 incorporated companies in Nigeria, classified into two equal groupscompanies with a formal and well-structured WB-S (With WB-S); and those without a formal and well-structured WB-S (Without WB-S). Two hypotheses were formulated, with the first and second tested with SPSS (ver. 25)"s descriptive statistics of ANOVA and Person Chi Square, respectively. The study found that a significant relationship between implementation of WB-S and fraud prevention and detection in incorporated companies exist. Thus, the study then contributed to the body of existing knowledge by proposing a conceptual model, which juxtaposes the development of a single and comprehensive WB legal framework (legislation) with the creation of a global Whistle Blowers Protection Council (WBPC), for the effective and better protection of whistle blowers.

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“…Hal ini menunjukkan adanya hubungan positif antara whistleblowing dan audit forensik. Penelitian yang sejalan dengan uraian tersebut adalah penelitian yang dilakukan oleh (Clyde & Hanifah, 2022) (Rahmida & Urumsah, 2020), dan (Daurrohmah et al, 2021) yang menyatakan bahwa penerapan whistleblowingsystem terbukti berpengaruh signifikan terhadap audit forensik.…”

Section: Pendahuluanunclassified

Pengaruh Whistleblowing System Terhadap Deteksi Fraud Dengan Audit Forensik Dan Audit Investigatif Sebagai Variabel Intervening

Kawistara Yasa,

Haq

2023

comserva

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Kasus kecurangan terjadi secara terus menerus dan konsisten meningkat setiap tahunnya. Salah satu bentuk kecurangan atau fraud adalah korupsi, korupsi banyak terjadi baik di sektor publik maupun sektor swasta. Tujuan dari penelitian ini adalah menguji secara empiris pengaruh Whistleblowing system terhadap audit forensik, audit investigatif dan deteksi fraud serta menguji pengaruh Whistleblowing system secara langsung dan tidak langsung terhadap deteksi fraud dengan audit forensik dan audit investigatif sebagai variabel intervening. Jumlah sampel dalam penelitian ini sebanyak 61 orang auditor yang bertugas di Kantor BPKP Perwakilan Provinsi Maluku Utara. Analisis data berupa persamaan Structural Equation Modeling (SEM) dengan menggunakan aplikasi SmartPLS. Hasil penelitian ini adalah Whistleblowing system mempunyai pengaruh signifikan terhadap deteksi fraud, Whistleblowing system mempunyai pengaruh signifikan terhadap audit forensic, Whistleblowing system mempunyai pengaruh signifikan terhadap audit investigative, Audit forensik mempunyai pengaruh signifikan terhadap deteksi fraud, Audit investigatif mempunyai pengaruh signifikan terhadap deteksi fraud, Whistleblowing system terbukti berpengaruh signifikan terhadap deteksi fraud melalui audit forensik sebagai variabel intervening dan Whistleblowing system terbukti berpengaruh terhadap deteksi fraud melalui audit investigatif sebagai variabel intervening

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The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

Cited by 5 publications

References 13 publications

Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud

Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud

Whistle Blowing System (Wb-S) and Fraud Prevention and Detection in Companies: Proposing A Conceptual Model for the Protection of Whistle Blowers

Pengaruh Whistleblowing System Terhadap Deteksi Fraud Dengan Audit Forensik Dan Audit Investigatif Sebagai Variabel Intervening

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