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Luh Utami
Fakultas Ekonomi dan Bisnis Universitas Mataram
Economics, Econometrics & Finance

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Efektivitas Komite Audit dan Audit Internal terhadap Kasus Kecurangan dengan Whistleblowing System sebagai Variabel Pemoderasi Luh Utami; Lilik Handajani; Hermanto Hermanto
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p27

Abstract

The study aims to examine the effect of the effectiveness of the audit committee and internal audit on disclosure of fraud cases with a whistleblowing system as moderating. The research population of the company is listed on the Indonesia Stock Exchange in 2016-2017 and discloses whistleblowing system reporting. The sample was determined by purposive sampling obtained 102 samples. The data analysis tool is used Moderated Regression Analysis (MRA). The research findings indicate a whistleblowing system strengthens the influence of audit and internal audit committees to uncover fraud cases. The implications of this research can be useful as a consideration for companies in making policies related to disclosure of whistleblowing systems. Keywords: Audit Committee, Internal Audit, Whistleblowing System, Fraud Cases
Co-Authors Hermanto Hermanto Lilik Handajani