PENGARUH SISTEM PENGENDALIAN INTERNAL, SURPRISE AUDIT, WHISTLEBLOWING SYSTEM, DAN KOMITE AUDIT TERHADAP PENCEGAHAN FRAUD: Studi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2020 – 2023

    Tahira Anadia Sabrina, - and Budi Supriatono Purnomo, - and Toni Heryana, - (2025) PENGARUH SISTEM PENGENDALIAN INTERNAL, SURPRISE AUDIT, WHISTLEBLOWING SYSTEM, DAN KOMITE AUDIT TERHADAP PENCEGAHAN FRAUD: Studi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2020 – 2023. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal, surprise audit, whistleblowing system, dan komite audit terhadap pencegahan fraud pada perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian 2020 – 2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Sampel penelitian ini berjumlah 44 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel dengan software Eviews 12 Lite Student. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal berpengaruh terhadap pencegahan fraud, surprise audit berpengaruh terhadap pencegahan fraud, whistleblowing system berpengaruh negatif terhadap pencegahan fraud, dan komite audit tidak berpengaruh terhadap pencegahan fraud.

    This study aims to determine the effect of the internal control system, surprise audit, whistleblowing system, and audit committee on fraud prevention in banking sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research employs a quantitative method with a causal associative approach. The study sample consists of 44 companies. The analysis method used is panel data regression analysis with Eviews 12 Lite Student software. The results of this study indicate that the internal control system has an effect on fraud prevention, surprise audits has an effect on fraud prevention, the whistleblowing system has a negative effect on fraud prevention, and the audit committee has no effect on fraud prevention.

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing Budi Supriatono Purnomo: 5996343 Toni Heryana: 5995980
    Uncontrolled Keywords: Pencegahan Fraud, Sistem Pengendalian Internal, Surprise Audit, Whistleblowing System, Komite Audit Fraud Prevention, Internal Control System, Surprise Audit, Whistleblowing System, Audit Committee
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HG Finance
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Tahira Anadia Sabrina
    Date Deposited: 02 May 2025 08:27
    Last Modified: 02 May 2025 08:27
    URI: http://repository.upi.edu/id/eprint/132655

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