Penerapan Good Corporate Governance, Audit Internal, dan Whistleblowing System Terhadap Pencegahan Fraud
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Institusion
Universitas Islam 45
Author
Ashilah, Dinda
Subject
Audit
Datestamp
2022-09-20 09:27:04
Abstract :
Dinda Ashilah (41183403180102) Implementation of Good Corporate Governance, Internal Audit, and Whistleblowing System Against Fraud Prevention. xiii + 87 pages + 13 tables + 1 figure + 21 Appendices. Keywords: good corporate governance; internal audits; whistleblowing system; fraud prevention. This study aimsto determine the effect of the implementation of good corporate governance, internal audit, and whistleblowing system on fraud prevention. Good corporate governance proxies used in this study are the size of the board of commissioners, independent commissioners, managerial ownership, and institutional ownership. This research is a quantitative research using secondary data obtained indirectly. This research was conducted through the company's official website and the Indonesia Stock Exchange (IDX) by accessing the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The number of samples in this study were 11 state-owned companies and the research time span was 2017-2021. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that the variable size of the board of commissioners has a positive and significant effect on fraud prevention, independent commissioners have no effect on fraud prevention, managerial ownership has no effect on fraud prevention, institutional ownership has no effect on fraud prevention, internal audit has no effect on fraud prevention, and whistleblowing system and significant to fraud prevention.
Dinda Ashilah (41183403180102) Implementation of Good Corporate Governance, Internal Audit, and Whistleblowing System Against Fraud Prevention. xiii + 87 pages + 13 tables + 1 figure + 21 Appendices. Keywords: good corporate governance; internal audits; whistleblowing system; fraud prevention. This study aimsto determine the effect of the implementation of good corporate governance, internal audit, and whistleblowing system on fraud prevention. Good corporate governance proxies used in this study are the size of the board of commissioners, independent commissioners, managerial ownership, and institutional ownership. This research is a quantitative research using secondary data obtained indirectly. This research was conducted through the company's official website and the Indonesia Stock Exchange (IDX) by accessing the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The number of samples in this study were 11 state-owned companies and the research time span was 2017-2021. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that the variable size of the board of commissioners has a positive and significant effect on fraud prevention, independent commissioners have no effect on fraud prevention, managerial ownership has no effect on fraud prevention, institutional ownership has no effect on fraud prevention, internal audit has no effect on fraud prevention, and whistleblowing system and significant to fraud prevention.
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