Pengaruh Red Flags, Whistleblowing, dan Profesionalisme Auditor Internal Terhadap Pendeteksian Kecurangan Laporan Keuangan
| Main Author: | Mustika Dewi |
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| Format: | Bachelors |
| Terbitan: |
Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
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| Subjects: |
Daftar Isi:
- This research aims to findempirical evidence about the impact of red flags, whistleblowing, and internal auditor?s professionalism to detect fraudulent financial reporting. This research used a sample of the internal auditors in the Internal Audit Foundation (YPIA). The number of internal auditor in this research were 56 auditors.This research is based on convenience sampling method.The hypothesis of this research were tested by multiple regression analysis. The results of this research shows that internal auditor?s professionalism affect to detect fraudulent financial reporting. While red flags and whistleblowing do not affect to detect fraudulent financial reporting.This research also find evidence that interaction between red flags, whistleblowing and internal auditor?s professionalism have a simultant effectto detect fraudulent financial reporting.