Implementation of Good Corporate Governance, Internal Audit, and Whistleblowing System Against Fraud Prevention

Ashilah, Dinda and Qintharah, Yuha Nadhirah and Fajarwati, Diana (2023) Implementation of Good Corporate Governance, Internal Audit, and Whistleblowing System Against Fraud Prevention. International Journal of Business and Quality Research, 01 (01). pp. 152-170. ISSN 2985-9468

	Text 11. 2023-Jurnal Internasional IJBQR_Implementation of Good Corporate.pdf Download (421kB)
	Text 11. Cek Turnitin Implementation of Good Corporate Governance, Internal Audit, and Whistleblowing System Against Fraud Prevention.pdf Download (4MB)

Abstract

The purpose of this study is to see whether or not there is an effect of the
implementation of good corporate governance, internal audit, and whistleblowing system
on fraud prevention. The size of the board of commissioners, independent commissioners,
managerial ownership, and institutional ownership are used as proxies for good corporate
governance. 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 BUMN
companies for the 2017-2021 period. 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 and the whistleblowing system has a positive and significant effect
on fraud prevention. Independent commissioners, managerial ownership, institutional
ownership, and internal audit have no effect on fraud prevention.
Key words: Good Corporate Governance, Internal Audit, Whistleblowing System,
Fraud Prevention

Item Type:	Article
Keywords / Kata Kunci:	Key words: Good Corporate Governance, Internal Audit, Whistleblowing System, Fraud Prevention
Subjects:	Audit Kebijakan Publik Perpajakan Pelayanan Ilmu Pemerintakahan
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Mr nastain nastain
Date Deposited:	09 Jun 2023 07:09
Last Modified:	09 Jun 2023 07:09
URI:	http://repository.umindonesia.ac.id/id/eprint/2825

Actions (login required)

View Item