Authors:

Maria Mediatrix Ratna Sari, Putu Nokia Sustriani, Herkulanus Bambang Suprasto

Abstract:

“This study aims to examine the effect of the effectiveness of the whistleblowing system and the ewuh pakewuh culture on fraud disclosure. One hundred forty-eight internal auditors from Provincial and Regency Inspectorates throughout Bali are used as a sample in this study. This study uses a saturated sampling technique. Collecting data techniques by using questionnaires. Hypothesis analyzed using Structural Equation Model (SEM). The analysis results show that the whistleblowing system’s effectiveness positively affects fraud disclosure, and the ewuh pakewuh culture negatively affects fraud disclosure. This research is expected to be an essential input for increasing the internal supervision of local government inspectorates, especially the Bali Regional Inspectorate, which includes the Provincial Inspectorate and Regency or City Inspectorate throughout Bali. Keywords: fraud disclosure, whistleblowing system, and ewuh pakewuh culture”

Keywords

fraud disclosure, whistleblowing system, and ewuh pakewuh culture

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Published

2023-01-31

How To Cite

RATNA SARI, Maria Mediatrix; SUSTRIANI, Putu Nokia; SUPRASTO, Herkulanus Bambang. Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure?.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 1, p. 134-146, jan. 2023. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-83456. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/JIAB.2023.v18.i01.p09.

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Issue

Vol 18 No 1 (2023)

Section

Articles

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