Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Soedirman
-, Agus Sunarmo
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Penerapan Whistleblowing System dalam Pengungkapan Fraud Aristianingrum, Dwi Prisma; Zaidan, Naufal Ali; Putri, Negina Kencono; -, Agus Sunarmo
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.14141

Abstract

This study aims to determine whether the implementation of the whistleblowing system affects fraud disclosure in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in the study was 248 companies. The sampling technique used purposive sampling so that the sample of this study was 96 companies. This research method uses quantitative methods. The proxy for the fraud disclosure variable uses fraud cases disclosed in the company's annual report, while for the whistleblowing system variable uses the formula for the report component indicators carried out in the KNKG. The results of this study indicate that the implementation of the whistleblowing system has a positive but insignificant effect on fraud disclosure.
Co-Authors -, Indah Nuraeni -, Irianing Suparlinah Aristianingrum, Dwi Prisma Icuk Rangga Bawono, Icuk Rangga Negina Kencono Putri Wibowo, Rini Zaidan, Naufal Ali