文章基本信息

标题：Analisis Empiris Pengaruh Karakteristik Komite Audit,Karakteristik Internal Audit,Whistleblowing System,Pengungkapan Kecurangan Terhadap Reaksi Pasar
本地全文：下载
作者：Mohe Nur Cahyo ; Sulhani
期刊名称：Jurnal Dinamika Akuntansi dan Bisnis
印刷版ISSN：2355-9462
电子版ISSN：2528-1143
出版年度：2017
卷号：4
期号：2
页码：249-270
DOI：10.24815/jdab.v4i2.7704
语种：English
出版社：Universitas Syiah Kuala
摘要：This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system,(2) whether the effectivenes of internal audit affected whistleblowing system,(3) whether whistleblowing system affected fraud disclosure,and (4) whether fraud disclosure affected market reaction.This research was analyzed using Structural Equation Modeling SEM with PLS model.The samples were 57 companies that listed on the IDX in year 2014.Results of the study were summarized as follow: (1) The effectivenes of audit committee had negative significant effect on whistleblowing system,(2) The effectiveness of internal audit did not have effect on whistleblowing system,(3) whistleblowing system did not have effect on fraud disclosure,and (4) fraud disclosure had negative significant effect on stock market reaction.The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system,hence the number of fraud will decrease.
关键词：Audit committe;fraud;internal audit;market reaction and whistleblowing system.