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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP WHISTLEBLOWING SYSTEM

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ABSTRACT THE EFFECT OF OWNERSHIP STRUCTURE ON WHISTLEBLOWING SYSTEMS Monykha Loyal NIM: 1532170 This research was conducted to determine the effect of the organizational structure which consists of managerial ownership, institutional ownership and foreign ownership toward whistleblowing systems. Analyses used in this reasearch were descriptive analysis, coefficient of correlation test, coefficient of determination test, significance t-test, simple regression analysis, classic assumption test, significant Ftest and multiple linear regression analysis. Data collected using a purposive sampling method for banking companies listed on the Indonesia Stock Exchange for the year carried out in this research. The results of this research indicate that the managerial ownership has a positive but not significant effect on whistleblowing system. It also found that the institutional ownership has a negative but not significant effect on whistleblowing system. Furthermore, this research proved that the foreign ownership has a positive but not significant effect toward whistleblowing system. Simultaneously, the ownership structure does not have a significant effect on the whistleblowing system. Keywords: Ownership structure, managerial ownership, ownership institutional, foreign ownership, whistleblowing system, good corporate governance, internal control.