Skripsi

PENGARUH KEAHLIAN KEUANGAN AUDITOR INTERNAL, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP JUMLAH KECURANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023

---

Penilaian

---

This study aims to examine the effect of internal auditor financial expertise, internal control effectiveness, and whistleblowing system on the number of fraud. This research focuses on state-owned companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sampling technique applied using purposive sampling was 22 companies. Data analysis was assisted by Eviews version 12 software with descriptive statistics and panel data regression. Based on the results of the study, it shows that partially the variables of internal auditor financial expertise and the effectiveness of internal control have no effect on the number of fraud. However, the whistleblowing system variable has a positive effect on the number of fraud. Keywords: Number of fraud, Internal Auditor Financial Expertise, Effectiveness Of Internal Control, Whistleblowing System

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002283	T171126	T1711262025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T1711262025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xix, 101 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Audit keuangan

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment