Authors:

Luh Utami, Lilik Handajani, Hermanto Hermanto

Abstract:

“The study aims to examine the effect of the effectiveness of the audit committee and internal audit on disclosure of fraud cases with a whistleblowing system as moderating. The research population of the company is listed on the Indonesia Stock Exchange in 2016-2017 and discloses whistleblowing system reporting. The sample was determined by purposive sampling obtained 102 samples. The data analysis tool is used Moderated Regression Analysis (MRA). The research findings indicate a whistleblowing system strengthens the influence of audit and internal audit committees to uncover fraud cases. The implications of this research can be useful as a consideration for companies in making policies related to disclosure of whistleblowing systems.Keywords: Audit Committee, Internal Audit, Whistleblowing System, Fraud Cases”

Keywords

Audit Committee, Internal Audit, Whistleblowing System, Fraud Cases

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PDF:

https://jurnal.harianregional.com/akuntansi/full-46502

Published

2019-02-10

How To Cite

UTAMI, Luh; HANDAJANI, Lilik; HERMANTO, Hermanto. Efektivitas Komite Audit dan Audit Internal terhadap Kasus Kecurangan dengan Whistleblowing System sebagai Variabel Pemoderasi.E-Jurnal Akuntansi, [S.l.], v. 26, n. 2, p. 1570 - 1600, feb. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-46502. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i02.p27.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 26 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License