PENGARUH KEAHLIAN KEUANGAN AUDITOR INTERNAL, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP JUMLAH KECURANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023

ZHAFIRA, NEVA and Khamisah, Nur (2025) PENGARUH KEAHLIAN KEUANGAN AUDITOR INTERNAL, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP JUMLAH KECURANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of internal auditor financial expertise, internal control effectiveness, and whistleblowing system on the number of fraud. This research focuses on state-owned companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sampling technique applied using purposive sampling was 22 companies. Data analysis was assisted by Eviews version 12 software with descriptive statistics and panel data regression. Based on the results of the study, it shows that partially the variables of internal auditor financial expertise and the effectiveness of internal control have no effect on the number of fraud. However, the whistleblowing system variable has a positive effect on the number of fraud. Keywords: Number of fraud, Internal Auditor Financial Expertise, Effectiveness Of Internal Control, Whistleblowing System

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Number of fraud, Internal Auditor Financial Expertise, Effectiveness Of Internal Control, Whistleblowing System
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Neva Zhafira
Date Deposited:	30 Apr 2025 05:06
Last Modified:	30 Apr 2025 05:06
URI:	http://repository.unsri.ac.id/id/eprint/171126

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