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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Economics, Business, and Government Challenges Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdidas Jurnal Abdi Masyarakat Indonesia Media Bina Ilmiah Journal of Artificial Intelligence and Digital Business Jurnal Masyarakat Madani Indonesia Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Batkunde, Adonia Anita
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pattimura, Ambon, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Mathematics Public Health Social Sciences Other

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WHISTLEBLOWING SYSTEMS AND AUDIT EFFECTIVENESS IN PUBLIC SECTOR GOVERNANCE Adonia Anita Batkunde; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19584183

Abstract

This study aims to analyze the role of whistleblowing systems in improving audit effectiveness in public sector governance through a literature review approach. The method used is a literature review, reviewing various scientific sources such as journals, academic books, and institutional reports relevant to the topic. The results of the study indicate that the implementation of effective whistleblowing systems can strengthen the oversight function by providing a secure, anonymous, and reliable channel for reporting violations. This system contributes to early fraud detection, increased transparency, and fostered accountability within public sector organizations. Furthermore, audit effectiveness is also influenced by supporting factors such as whistleblower protection, an ethical organizational culture, and management commitment to follow-up on reports. Therefore, optimal integration of whistleblowing systems can be a strategic instrument in strengthening audit quality and realizing good governance.
The Effect Of Green Accounting And Green Banking On Company Value With GCG as A Moderating Variable (Empirical Study on Banking Companies for the Period 2021-2023) Franco Benony Limba; Theresia Febiengry Sitanala; Adonia Anita Batkunde; Dewi Nidia Soepriadi; Alfrin Ernest Marthin Usmany
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8192

Abstract

This study aims to analyze the influence of Green Accounting and Green Banking on Company Value, with Good Corporate Governance (GCG) as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research is motivated by the increasing attention to sustainability practices in the financial sector and the need to ensure that environmentally friendly policies can provide added economic value to companies. The research method used is a quantitative approach with moderated regression analysis. Secondary data were obtained from annual reports and banking sustainability reports during the study period. The results show that Green Accounting has a positive and significant effect on Company Value. Conversely, Green Banking has a positive but insignificant effect on Company Value. Furthermore, the moderating role of GCG on the relationship between Green Accounting and Company Value is proven to be positive but insignificant. Meanwhile, GCG significantly moderates the relationship between Green Banking and Company Value, but with a negative direction. This study emphasizes the importance of integrating sustainability policies and corporate governance so that positive signals sent through environmentally friendly practices can be translated into increased company value.
Co-Authors Alfrin Ernest Marthin Usmany Amelia Josefien Viotty Radianto CHRISTINA SOSOSUTIKSNO Dewi Nidia Soepriadi Dwi Kriswantini Engrith G Leunupun Fanny Monika Anakotta Franco B. Limba FRANCO BENONY LIMBA Franco Benony Limba Gasperz, Jefry Jef Ignasius Samson Refo Janet Wilsye Litualy Kamaruddin, Sitti Fatimah Killay, Thimotina Kriswantini, Dwi Litualy, Janet Wilsye Luciana Borolla Maria J.F Esomar Maria J.F Esomar Putri Maya Dewi Refo, Ignasius Samson Sudirman Revy W. Silooy Rita JD Atarwaman Senda Yunita Leatemia Sitanala, Theresia F. Sitanala, Theresia Febiengry Sitti Fatimah Kamaruddin Tabelessy, Walter Talla, Alend Theresia F Sitania Theresia F. Sitanala Theresia Febiengry Sitanala Thimotina Killay Yuyun Y. Layn