Nadya Carolina, . (2026) PENGARUH WHISTLEBLOWING SYSTEM, KUALITAS AUDIT, DAN CORPORATE GOVERNANCE STRUCTURE TERHADAP KECURANGAN LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This quantitative study aims to empirically examine the effects of the whistleblowing system, audit quality, and corporate governance structure measured through managerial ownership, independent commissioners, and the audit committee on financial statement fraud. Profitability, proxied by Return on Assets (ROA), is used as a control variable. The population of this study consists of companies in the infrastructure and energy sectors listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was obtained using a purposive sampling technique, resulting in 123 companies and a total of 369 observations. Data analysis in this study employed descriptive statistics, regression model selection tests, classical assumption tests, and hypothesis testing using Stata version 17. The results indicate that the whistleblowing system, managerial ownership, independent commissioners, and audit committee have no significant effect on financial statement fraud. However, audit quality, as proxied by auditor industry specialization, has a significant negative effect on financial statement fraud.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112146] [Pembimbing: Dr. Ali Tafriji Biswan] [Penguji I: Andy Setiawan] [Penguji II: Dewi Darmastuti] |
| Uncontrolled Keywords: | Whistleblowing System, Audit Quality, Corporate Governance Structure, Financial Statements Fraud |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | NADYA CAROLINA |
| Date Deposited: | 31 Mar 2026 03:29 |
| Last Modified: | 31 Mar 2026 03:29 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41695 |
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