PENGARUH AUDIT INTERNAL, WHISTLEBLOWING SYSTEM DAN KOMITE AUDIT TERHADAP PENCEGAHAN KECURANGAN (FRAUD)

Setyowati, Selfhi (2026) PENGARUH AUDIT INTERNAL, WHISTLEBLOWING SYSTEM DAN KOMITE AUDIT TERHADAP PENCEGAHAN KECURANGAN (FRAUD). Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Fraud is an unlawful act committed intentionally with a specific purpose and can result in undesirable benefits for individuals or other parties. Fraud remains a persistent problem. A survey conducted by the ACFE Indonesia Chapter of 239 respondents showed that the most common fraud in Indonesia is corruption, at 64.4%, followed by misuse of state or corporate assets at 28.9%, and financial reporting at 6.7%. This study was conducted to determine the effect of Internal Audit, Whistleblowing System, and Audit Committee on Fraud Prevention. Data were analyzed using a panel data regression model because the data used were time series and cross-sectional. This research data is secondary and processed using Eviews 13. The data consisted of annual reports from financial sector companies listed on the Indonesia Stock Exchange during 2020-2024. A purposive sampling method was used, resulting in 450 data samples. Internal Audit variables are measured using the number of internal audits, Whistleblowing System is measured using the number of items implemented according to KNKG, Audit Committee is measured using the number of audit committees and Fraud Prevention is measured using the number of cases disclosed. The results of this study indicate that Internal Audit has a positive effect on fraud prevention, Whistleblowing System has no effect on fraud prevention, and Audit Committee has a positive effect on fraud prevention.

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