Muhammad Arya
Universitas Telkom

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Whistleblowing System Dan Surprise Audit: Strategi Pencegahan Fraud Dwi Urip Wardoyo; Muhammad Arya; Desiana Woro Pawestri; Bethari Shakuntala
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2: Juni 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v1i2.450

Abstract

This study aims to examine the strategy of a company in preventing fraud, using a whistleblowing system and a surprise audit. When the Covid-19 pandemic entered Indonesia, many companies experienced a decline in sales so that company revenues decreased. If the company was indicated by fraud, the company's survival would be threatened. Therefore, it is very important for a company to have a fraud prevention strategy which can go through a whistleblowing system and a surprise audit. This study uses a qualitative method. This type of research is included in a literature review study related to fraud prevention strategies, whistleblowing systems and surprise audits