PENGARUH GOOD CORPORATE GOVERNANCE DAN AUDIT INTERNAL TERHADAP PENERAPAN WHISTLEBLOWING SYSTEM DALAM PENCEGAHAN FRAUD PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sri Asyrafil Asyrafil(1), Jennisa Dwina Indriana(2), Muhammad Nazif(3), Ira Safitri(4),


(1) ITB H. Agus Salim Bukittinggi
(2) ITB H. Agus Salim Bukittinggi
(3) ITB H. Agus Salim Bukittinggi
(4) ITB H. Agus Salim Bukittinggi
Corresponding Author

Abstract


Whistleblowing system is seen as part of a strategy to maintain and improve the quality of the company from the employer's point of view, workers who first report to their manager for violations that occur can give the company the opportunity to fix the problem before it gets more complicated. The data analysis technique used is multiple linear regression analysis (OLS) by testing the hypothesis using the t test for the partial hypothesis and the f test for the simultaneous hypothesis. The results show that the variables, namely Good Corporate Governance (GCG) and Internal Audit have a significant effect on the implementation of the whistleblowing system in fraud prevention in banking companies listed on the Indonesia Stock Exchange (IDX) for the partial ar simultaneous, with a sample of 44 banking companies in Indonesia Stock Exchange. The classical assumption test is all fulfilled in this study.

 

Keywords: good corporate      governance, internal   audit, whistleblowing system


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DOI: 10.47896/mb.v4i1.587

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