PENGARUH AUDIT INTERNAL, WHISTLEBLOWING SYSTEM DAN KOMITE AUDIT TERHADAP PENCEGAHAN KECURANGAN (FRAUD)

Setyowati, Selfhi (2026) PENGARUH AUDIT INTERNAL, WHISTLEBLOWING SYSTEM DAN KOMITE AUDIT TERHADAP PENCEGAHAN KECURANGAN (FRAUD). Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Fraud is an unlawful act committed intentionally with a specific purpose and can result
in undesirable benefits for individuals or other parties. Fraud remains a persistent problem. A
survey conducted by the ACFE Indonesia Chapter of 239 respondents showed that the most
common fraud in Indonesia is corruption, at 64.4%, followed by misuse of state or corporate
assets at 28.9%, and financial reporting at 6.7%. This study was conducted to determine the
effect of Internal Audit, Whistleblowing System, and Audit Committee on Fraud Prevention.
Data were analyzed using a panel data regression model because the data used were time series
and cross-sectional. This research data is secondary and processed using Eviews 13. The data
consisted of annual reports from financial sector companies listed on the Indonesia Stock
Exchange during 2020-2024. A purposive sampling method was used, resulting in 450 data
samples.
Internal Audit variables are measured using the number of internal audits,
Whistleblowing System is measured using the number of items implemented according to
KNKG, Audit Committee is measured using the number of audit committees and Fraud
Prevention is measured using the number of cases disclosed. The results of this study indicate
that Internal Audit has a positive effect on fraud prevention, Whistleblowing System has no
effect on fraud prevention, and Audit Committee has a positive effect on fraud prevention.

Item Type:	Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:	Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Qintharah, Yuha Nadhirah 0420089302 UNSPECIFIED Putri, Anisa 0419126403
Keywords / Kata Kunci:	Audit Internal, Whistleblowing System, Komite Audit, Pencegahan Fraud
Subjects:	Audit
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Ms Selfhi Setyowati
Date Deposited:	10 Feb 2026 02:47
Last Modified:	10 Feb 2026 02:47
URI:	http://repository.umindonesia.ac.id/id/eprint/9248

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