PENGARUH AUDIT INTERNAL, WHISTLEBLOWING SYSTEM, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN KECURANGAN PADA PERUSAHAAN SEKTOR JASA

Abstract

This study aims to determine the effect of internal audit, whistleblowing system and audit committee on fraud disclosure in service sector companies listed on the Indonesia Stock Exchange in 2021-2022. The population in this study were all service sector companies listed on the Indonesia Stock Exchange in 2021-2022.The method used in this research is a quantitative method. The sampling technique used was purposive sampling method with a total data of 100 samples. The analysis used is panel data regression analysis and to test the research hypothesis using Eviews 12. The results of this study indicate that: first, internal audit has a significant effect on fraud disclosure. Second, the whistleblowing system, and the audit committee partially have no significant effect on fraud disclosure. Third, based on the R-Squared results that internal audit, whistleblowing system, and audit committee can explain fraud disclosure by 76.21%.