Browsing by Author "Maulana, Iqbal"

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    THE EFFECT OF INTERNAL CONTROL AND WHISTLEBLOWING SYSTEM TO FRAUDULENT FINANCIAL STATEMENT
    (Solid State Technology Volume: 63 Issue: 4, 2020) Yuniarti, Rita; Putriwijaya, Raissa Salsabila; Zulfikar, Giannanda; Maulana, Iqbal; Sigiro, Martin Fernando
    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.