PENGARUH KOMITE AUDIT DAN WHISTLEBLOWING SYSTEM TERHADAP POTENSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN BUMN NON-KEUANGAN DI INDONESIA TAHUN 2020-2023

    Novia Suherman, - and Rozmita Dewi Yuniarti Rozali, - and R. Nelly Nur Apandi, - (2025) PENGARUH KOMITE AUDIT DAN WHISTLEBLOWING SYSTEM TERHADAP POTENSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN BUMN NON-KEUANGAN DI INDONESIA TAHUN 2020-2023. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini memiliki tujuan untuk mengetahui pengaruh komite audit dan whistleblowing system terhadap potensi fraudulent financial reporting pada perusahaan BUMN non-keuangan di Indonesia tahun 2020-2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Sampel pada penelitian ini berjumlah 34 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan software eviews 12. Hasil dari penelitian ini menunjukkan bahwa komite audit tidak berpengaruh terhadap potensi fraudulent financial reporting, sementara whistleblowing system berpengaruh positif terhadap potensi fraudulent financial reporting. This research aims to determine the influence of the audit committee and whistleblowing system on the potential fraudulent financial reporting in nonfinancial BUMN companies in Indonesia for the year 2020-2023. This research uses quantitative methods with a descriptive approach. The sample in this research consisted of 34 companies. The analytical method used is panel data regression analysis and using eviews 12 for the software. The results of this research indicate that the audit committee has no effect on the potential fraudulent financial reporting, while the whistleblowing system has a positive effect on the potential fraudulent financial reporting.

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=en SINTA ID : 6147161 SINTA ID : 6735793
    Uncontrolled Keywords: Potensi Fraudulent Financial Reporting, Komite Audit, Whistleblowing System Potential Fraudulent Financial Reporting, Audit Committee, Whistleblowing System
    Subjects: H Social Sciences > HB Economic Theory
    H Social Sciences > HG Finance
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Novia Suherman
    Date Deposited: 04 Sep 2025 00:56
    Last Modified: 04 Sep 2025 00:56
    URI: http://repository.upi.edu/id/eprint/137047

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