Efektivitas Komite Audit dan Audit Internal terhadap Kasus Kecurangan dengan Whistleblowing System sebagai Variabel Pemoderasi

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