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- Title
Effect of Whistleblowing System and Effectiveness of Internal Audit on Good Governance Practices: Case study of BUMN Companies in Bandung Indonesia.
- Authors
Syafdinal; Islahuzzaman; Yusuf, Paulus Sugianto
- Abstract
The Whistleblowing system is an internal control designed to receive, review and follow up on complaints submitted, whistle blowing systems that allow everyone to report suspected fraud, violations of law, ethics and company codes of conduct carried out by company employees. With an Internal Auditor whistleblowing system can conduct surveillance activities that are used as a reliable tool in detecting and preventing violations within the company and are a manifestation of the implementation of Good Cooperate Government (GCG) at the operational level. Whistleblowing systems provide guidance for Internal Auditors on how Internal Auditors prevent, detect and investigate fraud (Statement on Internal Auditing Standards No. 3). Hypothesis testing first tested the validity and reliability test. Data analysis uses path analysis. In general, the whistleblowing system influences internal audit effectiveness which is the realization of GCG implementation. The code of conduct, handling against alleged violations, and penalties for infringement of the code of conduct as well as the effectiveness of the internal audit in partial support and positive effect toward good governance practices.
- Subjects
INDONESIA; BANDUNG (Indonesia); INTERNAL auditing; WHISTLEBLOWING; AUDITING standards; INTERNAL auditors; PATH analysis (Statistics)
- Publication
Global Business & Management Research, 2019, Vol 11, Issue 1, p321
- ISSN
1947-5667
- Publication type
Article