Penerapan Good Corporate Governance, Audit Internal, dan Whistleblowing System Terhadap Pencegahan Fraud

Ashilah, Dinda (2022) Penerapan Good Corporate Governance, Audit Internal, dan Whistleblowing System Terhadap Pencegahan Fraud. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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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.

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