PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, WHISTLEBLOWING SYSTEM, TERHADAP FRAUD PREVENTION PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI 2021-2023

MARCELLA, SEVTA DIFA and Aspahani, Aspahani (2025) PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, WHISTLEBLOWING SYSTEM, TERHADAP FRAUD PREVENTION PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI 2021-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

Fraud is one of the major issues in the business world, especially in the BUMN sector, which plays a strategic role in the national economy. GCG is measured by the frequency of audit committee meetings, Financial Distress is measured by the Debt to Equity Ratio (DER), and the Whistleblowing System is assessed based on the percentage of implementation according to KNKG standards. This study employs a quantitative approach with panel data regression analysis using the Random Effect Model (REM) in EViews. The research sample consists of 22 BUMN companies with a total of 66 observations selected using the purposive sampling method. The data used in this study were obtained from the annual reports and financial statements of companies published during the research period. The results indicate that Good Corporate Governance has a positive and significant effect on Fraud Prevention, meaning that better corporate governance enhances fraud prevention effectiveness. Financial Distress has no effect on Fraud Prevention, suggesting that financial pressure is not always a primary factor in fraud occurrence. Meanwhile, the Whistleblowing System has a negative and significant effect on Fraud Prevention, indicating that an ineffective whistleblowing system may increase fraud risks within companies.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Corporate Governance, Financial Distress, Whistleblowing System, Fraud Prevention, BUMN
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sevta Difa Marcella
Date Deposited:	21 Feb 2025 03:45
Last Modified:	21 Feb 2025 03:45
URI:	http://repository.unsri.ac.id/id/eprint/167638

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