PENGARUH EFEKTIVITAS AUDIT INTERNAL, WHISTLEBLOWING SYSTEM, DAN DIVERSITAS GENDER DEWAN DIREKSI TERHADAP PENGUNGKAPAN FRAUD

Tarischa Naura Hapsari, . (2025) PENGARUH EFEKTIVITAS AUDIT INTERNAL, WHISTLEBLOWING SYSTEM, DAN DIVERSITAS GENDER DEWAN DIREKSI TERHADAP PENGUNGKAPAN FRAUD. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of internal audit, whistleblowing system, and gender diversity of the board of directors on fraud disclosure. The population of this study uses banking sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. Sampling was carried out using purposive sampling method by obtaining a sample of 114 companies from 188 companies. This study uses multiple linear regression analysis as a data analysis technique using STATA software version 12. The results of this study indicate that internal audit effectiveness and gender diversity of the board of directors have no significant effect on fraud disclosure, while the whistleblowing system has a significant positive effect on fraud disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112167] [Pembimbing: Retna Sari] [Penguji 1: Eko Yulianto] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: Internal Audit Effectiveness, Whistleblowing System, Gender Diversity of the Board of Directors, Fraud Disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: TARISCHA NAURA HAPSARI
Date Deposited: 19 Feb 2025 03:41
Last Modified: 19 Feb 2025 03:41
URI: http://repository.upnvj.ac.id/id/eprint/34645

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