THE EFFECTS OF THE WHISTLEBLOWING SYSTEM ON FINANCIAL STATEMENTS FRAUD: ETHICAL BEHAVIOR AS THE MEDIATORS
Journal: International Journal of Civil Engineering and Technology (IJCIET) (Vol.8, No. 10)Publication Date: 2017-10-18
Authors : IMANG DAPIT PAMUNGKAS IMAM GHOZALI; TARMIZI ACHMAD;
Page : 1592-1598
Keywords : Whistleblowing System; Ethical Behavior; Fraud Prevention Financial Reporting.;
Abstract
The purpose of this research is to analyze whistleblowing system to prevention of financial reporting fraud. Analyzing whistleblowing systems against prevention of financial reporting fraud through ethical behavior as a moderating variable. The method used in conducting this research is descriptive research using survey method. The population in this study is a student of the Faculty of Economics at Pekalongan University. Determination of the sample in this study using purposive sampling technique. By using multiple linear regression analysis tools, the following conclusions can be drawn: Whistleblowing System Positive Influence on prevention of financial reporting fraud is acceptable. Whistleblowing System Positive Influence on Trends Financial fraud through Ethical Behavior is unacceptable.
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