Self-efficacy moderated the effect of professional skepticism, workload, and whistleblowing on fraud detection

Abstract

This study aims to empirically examine the effect of professional skepticism, workload and whistleblowing on fraud detection moderated by self-efficacy. This research was conducted at the Development and Finance Supervisory Agency (BPKP) Representative of the Province of Bali. The population in this study were all auditors who worked at the Development and Finance Supervisory Agency (BPKP) Representative of the Province of Bali. The sampling technique was purposive sampling with criteria including BPKP employees including the auditor functional officer group (PFA) and having been an auditor for more than 1 year. A total of 51 questionnaire data can be processed and tested using multiple linear regression analysis and moderated regression analysis (MRA). The results of this study found that professional skepticism and whistleblowing have a positive effect on fraud detection, while workload has a negative effect on fraud detection. The results of this study also show that self-efficacy does not moderate the effect of professional skepticism, workload and whistleblowing on fraud detection.