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All Journal Accounting Information System, Taxes, and Auditing Journal (AISTA)
Sakinah, Dwi Aprilia
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Computer Science & IT Economics, Econometrics & Finance

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Analisis Pengaruh Karakteristik Komite Audit Dan Whistleblowing System Terhadap Potensi Terjadinya Fraud Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Sakinah, Dwi Aprilia; Meuthia, Reno Fithri; Dwiharyadi, Anda
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.51

Abstract

This study aims to examine the effect of audit committee independence, number of audit committee meetings, audit committee financial expertise and whistleblowing system on the potential for fraud. The study population is State-Owned Enterprises (SOEs) listed on the IDX in 2020-2022. Samples were determined by purposive sampling and 20 samples were obtained. The hypothesis in this study was tested using multiple linear regression. The results showed that the independence of the audit committee did not affect the potential for fraud. The number of audit committee meetings, audit committee financial expertise, and whistleblowing system affect the potential for fraud. The implications of this research can be useful as a consideration for companies in making policies related to the potential for fraud.
Co-Authors Anda Dwiharyadi Reno Fithri Meuthia