Pengaruh Komite Audit, Audit Internal dan Whistleblowing System Terhadap Pencegahan Kecurangan (Fraud) (Studi Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2021 – 2023)

Putri, Salsabilla Rahma Yofana (2025) Pengaruh Komite Audit, Audit Internal dan Whistleblowing System Terhadap Pencegahan Kecurangan (Fraud) (Studi Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2021 – 2023). [Tugas Akhir/Skripsi] (Unpublished)

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Abstract

This research aims to examine and analyze the influence of the audit committee, internal audit and whistleblowing system on fraud prevention in banking companies listed on the Indonesia Stock Exchange in 2021-2023. Quantitative research methods were used in this research. The population used in this research is all banking companies registered on the IDX. By using a purposive sampling technique, the sample obtained was 102 banking companies from 34 companies with 3 periods of observation. The data taken in this research is secondary data sourced from data published by banking companies through annual reports for 2021-2023 which are documented on the official website of the Indonesia Stock Exchange (BEI) via the website www.idx.co.id. This research uses the IBM SPSS 23 statistical tool to test. The results of this research show that audit committees and audit committees have an effect on preventing fraud in banking companies, while the whistleblowing system has no effect on preventing fraud in banking companies.

Item Type:	Tugas Akhir/Skripsi
Uncontrolled Keywords:	Fraud, Audit Committee, Internal Audit, Whistleblowing System
Subjects:	A General Works > AM Museums (General). Collectors and collecting (General)
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	S.Ak SALSA FARIDATUL ISLAMIAH
Date Deposited:	14 Apr 2025 04:08
Last Modified:	14 Apr 2025 04:08
URI:	http://erepository.uwks.ac.id/id/eprint/19946

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