Analisis Faktor yang Mempengaruhi Penerapan Whistleblowing System pada Perusahaan (Studi Empiris pada Perusahaan List LQ45 yang Terdaftar di BEI Tahun 2018-2022)

Abstract

This study aims to analyze the factors that influence the implementation of the whistleblowing system in companies (managerial ownership, anonymous reporting, and internal audit), especially in companies that list LQ45 listed on the IDX. The population in this study were LQ45 list companies listed on the Indonesia Stock Exchange in 2018 - 2022 with a total of 45 companies. The sampling technique used purposive sampling technique and obtained 9 companies with 45 number of analysis observations. This type of research is causal associative research. This type of research data is secondary data. The data were analyzed with descriptive statistics and multiple linear regression. The results showed that simultaneously managerial ownership, anonymous reporting, and internal audit had a significant effect on the implementation of the whistleblowing system in the LQ45 list companies listed on the Indonesia Stock Exchange in 2018-2022. Partially, managerial ownership has a negative and significant effect on the implementation of the whistleblowing system, anonymous reporting has a positive and significant effect on the implementation of the whistleblowing system, and internal audit has no effect and is significant to the implementation of the whistleblowing system.