PENGARUH PENERAPAN WHISTLEBLOWING SYSTEM DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN KECURANGAN (PERUSAHAAN SEKTOR KEUANGAN DI BURSA EFEK INDONESIA PERIODE 2017-2019)

ANGELA, CINDY and Tjandrakirana DP, Rina and Nurullah, Asfeni (2021) PENGARUH PENERAPAN WHISTLEBLOWING SYSTEM DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN KECURANGAN (PERUSAHAAN SEKTOR KEUANGAN DI BURSA EFEK INDONESIA PERIODE 2017-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

Fraud is still a alarming issue that harms the companies in particular and society in general. Companies need to implement an effective anti-fraud strategy to eradicate and uncover fraud. This study aims to determine the effect of the application of whistleblowing system and audit committee on the disclosure of fraud in financial sector companies in the Indonesia Stock Exchange for the period of 2017-2019. The data used in this research was secondary data from the annual reports of each financial sector company. The research was conducted during the 2017-2019 period with total population of 88 companies. The research sample was obtained by using purposive sampling technique so that there were 35 that was accordance with the criteria and was determined as a sample. The research data was analyzed using multiple linear regression method with SPSS 23.0. The results showed the application of whistleblowing system and the audit committee had positive effect, both significantly and simultaneously, on the disclosure of fraud in financial sector companies. If the implementation of the whistleblowing system and audit committee works well and effectively, the number of cases of fraud that had been successfully disclosed will increase.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengungkapan Kecurangan, Penerapan Whistleblowing System, Komite Audit
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5001-6182 Business H Social Sciences > HF Commerce > HF5387-5387.5 Business ethics H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10432 not found.
Date Deposited:	03 Feb 2021 02:13
Last Modified:	03 Feb 2021 02:13
URI:	http://repository.unsri.ac.id/id/eprint/41719

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