AKUNTANSI FORENSIK, INVESTIGASI, WHISTLEBLOWING, DAN JUDGMENT TERHADAP FRAUD: PERAN MODERASI KODE ETIK

Abstract

The purpose of this study is to analyze the influence of forensic accounting, investigative auditing, whistleblowing, and professional judgment on fraud disclosure, as well as the moderating role of the professional code of ethics. This research uses a quantitative approach that examines the relationships among variables through statistical testing based on objective theoretical frameworks. The data analysis method applied in this study is Structural Equation Modeling (SEM), conducted using the Partial Least Square (PLS) statistical technique with SmartPLS 3.0 software. The results indicate that all independent variables have an effect on fraud disclosure. The code of ethics strengthens the influence of forensic accounting and investigative auditing, but does not strengthen the influence of whistleblowing and professional judgment. These findings highlight the importance of auditors’ technical competence and the implementation of professional ethics in enhancing the effectiveness of fraud disclosure.

Keywords: Code of Ethics, Forensic Accounting, Fraud Disclosure, Investigative Auditing, Whistleblowing.