Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure?

  • Maria Mediatrix Ratna Sari Faculty of Economics and Business, Universitas Udayana, Indonesia
  • Putu Nokia Sustriani Faculty of Economics and Business, Universitas Udayana, Indonesia
  • Herkulanus Bambang Suprasto Faculty of Economics and Business, Universitas Udayana, Indonesia

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

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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://ojs.unud.ac.id/index.php/jiab/article/view/83456>. Date accessed: 23 nov. 2024. doi: https://doi.org/10.24843/JIAB.2023.v18.i01.p09.
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Articles