THE EFFECT OF INTERNAL CONTROL AND WHISTLEBLOWING SYSTEM TO FRAUDULENT FINANCIAL STATEMENT
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 4
Abstract
This research was conducted with the aim of knowing the effect exerted by internal control
and whistleblowing systems on the occurrence of a fraudulent financial statement that may
occur in an organization. This research was made with a quantitative approach. By carrying
out surveys and sampling of respondents totaling 30 employees at Bank BJB Sukajadi branch
office in the city of Bandung. The results of hypothesis testing using the Explanatory method
and primary data collection using random sampling techniques state that Internal Control
and the Whistleblowing System have an effects on Fraudulent Financial Statement, where if
the Internal Control and Whistleblowing System functions run effectively in the Organization,
then the risk should be the occurrence of fraud in financial statement can be reduced. This
will be very helpful in achieving the goals of the organization. Therefore, all elements in the
organization must fully support the existence of Internal Control and Whistleblowing systems
in preventing Fraudulent Financial Statement.
Description
Keywords
Internal Control, Whistleblowing System, Fraudulent Financial Statement