CD Skripsi
Pengaruh Penerapan Whistleblowing System,Komite Audit, Dan Audit Internal Terhadap Pengungkapan Kecurangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bei 2021-2023)
ABSTRACK
This study aims to determine the effect of the Whistleblowing System, Audit
Committee, and Internal Audit on Fraud Disclosure (a case study on Banking
Companies Listed on the Indonesia Stock Exchange for the 2021–2023 period). The
analysis used in this research includes classical assumption testing and multiple
linear regression. The sampling method used is purposive sampling, with a
population of 46 companies and a total sample of 34 banking companies listed on
the IDX during the 2021–2023 period. The results of the study show that the
whistleblowing system, audit committee, and internal audit variables have an
influence on fraud disclosure.
Keywords: Fraud, Whistleblowing System, Internal Audit, Audit Committee
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