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PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, WHISTLEBLOWING SYSTEM, TERHADAP FRAUD PREVENTION PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI 2021-2023

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Fraud is one of the major issues in the business world, especially in the BUMN sector, which plays a strategic role in the national economy. GCG is measured by the frequency of audit committee meetings, Financial Distress is measured by the Debt to Equity Ratio (DER), and the Whistleblowing System is assessed based on the percentage of implementation according to KNKG standards. This study employs a quantitative approach with panel data regression analysis using the Random Effect Model (REM) in EViews. The research sample consists of 22 BUMN companies with a total of 66 observations selected using the purposive sampling method. The data used in this study were obtained from the annual reports and financial statements of companies published during the research period. The results indicate that Good Corporate Governance has a positive and significant effect on Fraud Prevention, meaning that better corporate governance enhances fraud prevention effectiveness. Financial Distress has no effect on Fraud Prevention, suggesting that financial pressure is not always a primary factor in fraud occurrence. Meanwhile, the Whistleblowing System has a negative and significant effect on Fraud Prevention, indicating that an ineffective whistleblowing system may increase fraud risks within companies.

Availability
Inventory Code Barcode Call Number Location Status
2507001218T167638T1676382025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1676382025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xix, 94 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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