<![CDATA[Purpose: This study aims to analyze the effect of external audit quality and political connections on the whistleblowing system in public companies in Indonesia. Methodology/approach: This study uses a quantitative method with a multiple linear regression analysis approach. The data used are secondary data obtained through content analysis techniques from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample consisted of 165 firm-year observations selected using purposive sampling from companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Findings: The results show that external audit quality and political connections have a significant effect on the whistleblowing system both partially and simultaneously. These findings indicate that external monitoring mechanisms and corporate political relationships are associated with the implementation of corporate whistleblowing systems. Practical and Theoretical contribution/Originality: This study contributes theoretically by expanding the discussion of whistleblowing systems from the perspective of agency theory. In addition, this research provides practical contributions for companies and regulators regarding the importance of external audit quality and corporate governance in supporting the implementation of effective whistleblowing systems. Research Limitation: This study is limited by the use of secondary data obtained only from annual reports and sustainability reports. In addition, the measurement of the whistleblowing system is limited to company disclosures and may not fully reflect the actual effectiveness of the system implementation in practice.]]>
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