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Qintharah, Yuha Nadhirah
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Composition of the Audit Committee Moderating the Whistleblowing, Corporate Governance System on Fraud Qintharah, Yuha Nadhirah; Utami, Fransisca Listyaningsih
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7192

Abstract

This study examines the effect of the whistleblowing system and good corporate governance with the audit committee as a moderating variable on fraud prevention. The population used in this study are state-owned companies listed on the Indonesia Stock Exchange for 2014-2020. The research sample was obtained by using the purposive sampling method. Analysis of the data used to use logistic regression. The number of samples used in this study was 126 for seven years of research. The results obtained show that there is an influence between whistleblowing on fraud, there is an influence between corporate governance on fraud, the composition of the audit committee is not able to moderate the relationship between whistleblowing and fraud, and also the relationship between corporate governance and fraud.
Co-Authors Abdul Rasyid Jalil, Abdul Rasyid Aditama, Reka Alivia, Siti Anhar, Siti Aulia Bagaskara, David Nando Chairunnisa, Nurlaila Maysaroh Dinda Fali Rifan Dini, Fathiyah Rahma Ekowati, Ekowati Etty Murwaningsari Fransisca Listyaningsih Utami hadi mahmudah Hafidz, Shohibul Juliandara, Luthpiyah Kharisma, Hendrick Ningrum, Ayu Citra Novita Dian Iva Prestiana Nurfaizi, Rizky Nurma Risa Pangestuti, Rinda Siaga Purnama Putra, Purnama Sakina, Ameylia Geulis Siaga Pangestuti, Rinda Sistya Rachmawati Sistya Rachmawati Siti Rahayu Sofyan, Fakhrizal Agustian Sutami, Irma Ayu Yuha Nadhirah Qintharah