@thesis{thesis,
		author={Adhitama  Fardinant and RIFALDI  RIFALDI},
		title ={PENGARUH AUDIT INTERNAL, WHISTLEBLOWING SYSTEM DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP JUMLAH KECURANGAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2019-2021},
		year={2023},
		url={http://repository.unsri.ac.id/101912/},
		abstract={Fraud is an essential problem in implementing good corporate governance. Many parties are harmed by acts of fraud that occur in companies such as investors, creditors, and the public. This study aims to examine the effect of internal auditing, the whistleblowing system, and the frequency of audit committee meetings on the number of fraud in the financial sector of companies listed on the IDX for the period of 2019-2021.
This research is a type of causal research with a quantitative approach. The type of data used is secondary data derived from the company's annual report. The population in the study was 105 companies and 20 companies met the sample criteria so the sample during the observation period was 60 companies' annual reports. The analytical method used is multiple linear regression analysis with SPSS 25 software.
The results of this study indicate that internal audit and the whistleblowing system have a significant positive effect on the number of frauds, while the frequency of audit committee meetings has no significant effect on the number of frauds in financial sector companies listed on the IDX for the period of 2019-2021.
Keywords: Internal audit, whistleblowing system, frequency of audit committee meetings, number of frauds}
		}