Handajani, Lilik and Muhsyaf, Saipul Arni and Sokarina, Ayudia (2023) The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure. Jurnal Ilmiah Akuntansi dan Bisnis, 18 (1). pp. 29-42. ISSN 2302-514X
|
Text
document (19).pdf Download (1MB) | Preview |
Abstract
There are increased corporate mechanisms for detecting fraud cases in financial institutions. This study aimed to investigate the impact of corporate governance and whistleblowing systems (WBS) on fraud disclosure. A multiple regression analysis was performed on 34 public banks listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The findings showed that the bank's corporate governance rating significantly and negatively affects the disclosure of fraud. This implies that a better corporate governance rating increases the bank's ability to detect fraud. However, the increased violations reported through WBS mechanism did not indicate fraud following the investigation. Another finding showed that the potential for fraud in government-owned and large banks increases due to political intervention and conflicts of interest in business policymaking. Therefore, this study has practical implications for implementing a WBS in fraud violations in the banking sector.
| Item Type: | Article |
|---|---|
| Additional Information: | Number: 1 |
| Keywords (Kata Kunci): | fraud, corporate governance, whistleblowing system policy |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi |
| Depositing User: | Saipul Arni Muhsyaf, SE., MM., Ph.D |
| Date Deposited: | 09 Jun 2023 02:33 |
| Last Modified: | 09 Jun 2023 02:33 |
| URI: | http://eprints.unram.ac.id/id/eprint/39379 |
Actions (login required)
 |
View Item |
