Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud

Adelia Putri ; Thresia Agnes Monica Simarmata ; Mayang Murni
Kajian Ekonomi dan Akuntansi Terapan 📅 2024 Vol 1, No 2 🔗 DOI: 10.61132/keat.v1i2.131
Abstract
This study aims to evaluate the impact of three main factors, namely Investigative Audit, Professional Judgment, and Whistleblower on the level of disclosure of fraud cases at the Audit Board of the Republic of Indonesia, taking into account accounting and audit practices. The existence of fraud in a company's financial statements has a serious impact on the integrity of financial markets and investor confidence. Therefore, this study adopts a comprehensive approach to identify the factors that influence the likelihood of fraud disclosure. This research method involves an in-depth literature review to understand the concept and impact of Investigative Audit, Professional Judgment, and Whistleblower on fraud disclosure.  The results of this study will provide better insight into the contribution of these factors to fraud disclosure. The practical implications of this research include increased understanding of the importance of implementing Investigative Audits in detecting and preventing fraud. In addition, this research is also expected to increase the role of Professional Judgment in the audit process, as well as strengthen the role of Whistleblowers as a valuable source of information in revealing fraudulent acts.
Keywords
Audit Investigation; Professional Judgment; Whistleblower; Fraud Disclosure
How to Cite

Adelia Putri, et al. (2024). Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud. Kajian Ekonomi dan Akuntansi Terapan, 1(2). https://doi.org/10.61132/keat.v1i2.131

Adelia Putri; Thresia Agnes Monica Simarmata; Mayang Murni, "Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud," Kajian Ekonomi dan Akuntansi Terapan, vol. 1, no. 2, 2024.

Adelia Putri; Thresia Agnes Monica Simarmata; Mayang Murni. "Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud." Kajian Ekonomi dan Akuntansi Terapan, vol. 1, no. 2, 2024.

Adelia Putri; Thresia Agnes Monica Simarmata; Mayang Murni. "Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud." Kajian Ekonomi dan Akuntansi Terapan 1, no. 2 (2024).

Adelia Putri, et al. (2024) 'Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud', Kajian Ekonomi dan Akuntansi Terapan, 1(2). doi: 10.61132/keat.v1i2.131.

Adelia Putri; Thresia Agnes Monica Simarmata; Mayang Murni. Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud. Kajian Ekonomi dan Akuntansi Terapan. 2024;1(2).

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