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PENGARUH KONSENTRASI KEPEMILIKAN SAHAM DAN OPSI PELAPORAN TERHADAP WHISTLEBLOWING SYSTEM DAN DAMPAKNYA TERHADAP PENDETEKSIAN WRONGDOING

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ABSTRACT THE INFLUENCE OF THE CONCENTRATION OF SHARE OWNERSHIP AND REPORTING OPTION ON WHISTLEBLOWING SYSTEM AND ITS IMPACT ON WRONGDOING DETECTION (Studies at Indonesian Listed Banks at IDX from 2015-2017) Arranged by: Yulita Rachel Sabatini 1532188 The purpose of this study is to examine the effect of concentration of share ownership and reporting option with whistleblowing system as an independent variable and its impact on wrongdoing detection. Total sample in this study are 38 Bank companies listed in Indonesia Stock Exchange during 2015-2016. The sampling method used is purposive sampling method with predetermined criteria. Results of the study were summarized as follow: (1) The concentration of share ownership had negative significant effect on whistleblowing system, (2) The reporting option had positive significant effect on whistleblowing system on whistleblowing system, (3) whistleblowing system had positive significant effect on wrongdoing detection, (4) The concentration of share ownership and reporting option simultaneously have positive significant effect on whistleblowing system, (5) whistleblowing system can’t mediate an effect between concentration of share ownership and wrongdoing detection, and (6) whistleblowing system can’t mediate an effect between reporting option and wrongdoing detection. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective wrongdoing detection system. Key Words: Concentration Share Ownership, Reporting Option, Whistleblowing System, Wrongdoing Detection