PENGARUH PENGALAMAN AUDIT INTERNAL, WHISTLEBLOWING SYSTEM DAN EFEKTIVITAS KOMITE AUDIT DALAM MENDETEKSI FRAUD DI PERUSAHAAN BUMN

Sani Muhammad, . (2025) PENGARUH PENGALAMAN AUDIT INTERNAL, WHISTLEBLOWING SYSTEM DAN EFEKTIVITAS KOMITE AUDIT DALAM MENDETEKSI FRAUD DI PERUSAHAAN BUMN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study uses a quantitative approach to empirically analyze the effect of internal audit experience, whistleblowing system, and audit committee effectiveness in fraud detection. The population of this study includes 64 state-owned companies during 2019 to 2023. The research sample consisted of 32 companies selected using purposive sampling method. This study managed to collect a total of 160 observation data during the 2019-2023 period. The data were analyzed using panel data regression with STATA software. The results of the analysis show that internal auditor experience has a negative effect on fraud detection.. On the other hand, the whistleblowing system and the effectiveness of the audit committee does not have a significant effect on fraud detection. Keywords: Internal Auditor Experience, Whistleblowng System, Audit Committee, Fraud.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 2110112138] [Pembimbing : Dewi Darmastuti] [Penguji 1: Andy Setiawan] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Internal Auditor Experience, Whistleblowing System, Audit Committee, Fraud.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SANI MUHAMMAD
Date Deposited: 19 Aug 2025 03:01
Last Modified: 19 Aug 2025 03:01
URI: http://repository.upnvj.ac.id/id/eprint/37632

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