![](images/logo.png?v=2)
International Journal For Multidisciplinary Research
E-ISSN: 2582-2160
•
Impact Factor: 9.24
A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal
Home
Research Paper
Submit Research Paper
Publication Guidelines
Publication Charges
Upload Documents
Track Status / Pay Fees / Download Publication Certi.
Editors & Reviewers
View All
Join as a Reviewer
Reviewer Referral Program
Get Membership Certificate
Current Issue
Publication Archive
Conference
Publishing Conf. with IJFMR
Upcoming Conference(s) ↓
WSMCDD-2025
Conferences Published ↓
RBS:RH-COVID-19 (2023)
ICMRS'23
PIPRDA-2023
Contact Us
Plagiarism is checked by the leading plagiarism checker
Call for Paper
Volume 6 Issue 4
July-August 2024
Indexing Partners
![Academia.edu Academia](images/index-partners/academia.png)
![Advanced Sciences Index Advanced Sciences Index](images/index-partners/advanced-sciences.png)
![Bielefeld Academic Search Engine Bielefeld Academic Search Engine](images/index-partners/bielefeld.gif)
![CiteSeer CiteSeer](images/index-partners/cite-seer.png)
![DRJI DRJI](images/index-partners/drji.png)
![Google Scholar Google Scholar](images/index-partners/google-scholar.png)
![Independent Search Engine & Directory Network (isedn.org) Independent Search Engine & Directory Network](images/index-partners/isedn.jpg)
![ISI (International Scientific Indexing) ISI (International Scientific Indexing)](images/index-partners/isi.png)
![Issuu Issuu](images/index-partners/issuu.png)
![Mendeley Research Networks Mendeley Research Networks](images/index-partners/mendeley.png)
![RefSeek RefSeek](images/index-partners/ref-seek.png)
![ResearcherId - Thomson Reuters ResearcherId - Thomson Reuters](images/index-partners/researcher-id.png)
![ResearchGate ResearchGate](images/index-partners/research-gate.png)
![Scirus Scirus](images/index-partners/scirus.png)
![Scribd Scribd](images/index-partners/scribd.gif)
![Semantic Scholar Semantic Scholar](images/index-partners/semantic-scholar.png)
![UTeM - Universiti Teknikal Malaysia Melaka UTeM - Universiti Teknikal Malaysia Melaka](images/index-partners/utem.png)
![Wiki for Call for Papers Wiki for Call for Papers](images/index-partners/wiki-cfp.png)
![WorldCat WorldCat](images/index-partners/world-cat.png)
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 |
Share this
E-ISSN 2582-2160
![](images/ean-13-barcode.gif)
CrossRef DOI is assigned to each research paper published in our journal.
IJFMR DOI prefix is
10.36948/ijfmr
Downloads
All research papers published on this website are licensed under Creative Commons Attribution-ShareAlike 4.0 International License, and all rights belong to their respective authors/researchers.
![](images/loading.gif)