International Journal For Multidisciplinary Research

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The Effect of Ownership Structure and Whistleblowing System on Fraud Disclosure with Company Size as Moderating Variable

Author(s) Johanes Deddy Hermawan, Muhyarsyah
Country Indonesia
Abstract The objective of this research was to examine the ownership structure, whistleblowing system, and company size on fraud disclosure. The disclosure of sufficient, fair, and complete information was essential in the capital market to ensure that interested parties receive accurate information. This research used data obtained from the company's annual reports on the Indonesia Stock Exchange (IDX) website or from related companies. The sample in this research was 22 commercial banks with a research period of 2016-2020 so the number of samples was 110 samples. The sampling technique used was the Purposive Sampling method. The analytical tool used to analyze the hypothesis was Eview 11.0 with the Random Effect Model (REM) analysis model. The results of this research indicated that institutional ownership affected fraud disclosure, while management ownership and the whistleblowing system did not affect fraud disclosure. Company size was able to strengthen the relationship between institutional ownership and management ownership but weaken the relationship between the whistleblowing system and the disclosure of fraud
Keywords Institutional Ownership; Management Ownership; Whistleblowing system; Company Size; Fraud Disclosure
Field Business Administration
Published In Volume 5, Issue 1, January-February 2023
Published On 2023-01-16
Cite This The Effect of Ownership Structure and Whistleblowing System on Fraud Disclosure with Company Size as Moderating Variable - Johanes Deddy Hermawan, Muhyarsyah - IJFMR Volume 5, Issue 1, January-February 2023. DOI 10.36948/ijfmr.2023.v05i01.1389
DOI https://doi.org/10.36948/ijfmr.2023.v05i01.1389
Short DOI https://doi.org/grpdqm
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