Pengaruh Kompetensi, Profesionalisme, Dan Independensi Terhadap Pengungkapan Kecurangan Dengan Whistleblowing System Sebagai Pemoderasi

Abstract

This study aims to examine whether whistleblowing system e can moderate influence of competence, professionalism, and independent toward fraud disclosure. This study used survey approach with questionnaire form which filled by 49 auditors in Jakarta as respondents. Hypotheses in this study are tested using absolute residual value test, t test, and F test. These result reveal that competence affect positively to fraud disclosure. Professionalism affect positively to fraud disclosure. Independence affect positively to fraud disclosure. Whistleblowing system is not able to moderate the influence of competence, professionalism, and independence on disclosure of fraud.