THE EFFECT OF INTERNAL CONTROL AND WHISTLEBLOWING SYSTEM TO FRAUDULENT FINANCIAL STATEMENT

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dc.contributor.authorYuniarti, Rita
dc.contributor.authorPutriwijaya, Raissa Salsabila
dc.contributor.authorZulfikar, Giannanda
dc.contributor.authorMaulana, Iqbal
dc.contributor.authorSigiro, Martin Fernando
dc.date.accessioned2021-02-07T02:01:45Z
dc.date.available2021-02-07T02:01:45Z
dc.date.issued2020
dc.description.abstractThis 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.en_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12142
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 4en_US
dc.subjectInternal Controlen_US
dc.subjectWhistleblowing Systemen_US
dc.subjectFraudulent Financial Statementen_US
dc.titleTHE EFFECT OF INTERNAL CONTROL AND WHISTLEBLOWING SYSTEM TO FRAUDULENT FINANCIAL STATEMENTen_US
dc.typeArticleen_US
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