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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP WHISTLEBLOWING SYSTEM

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ABSTRACT THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON WHISTLEBLOWING SYSTEMS Desy Natalia Mercedes NIM: 1532105 This research was aimed to determine the effect of the frequency of audit committee meetings, the proportion of independent audit committees, the background education of audit committees and the size of the audit committee toward whistleblowing systems. Analyses used in this research were descriptive analysis, coefficient of correlation test, coefficient of determination test, significant t-test, simple linear regression analysis, classic assumption test, significant F-test and multiple linear regression analysis. The results of this study showed that the frequency of audit committee meetings and the background education of audit committees have a positive but not significant effect on whistleblowing systems. It also found that the proportion of independent audit committee members has a negative but not significant effect on whistleblowing systems. Furthermore, this research proved that the size of the audit committee has a significant and positif effect toward whistleblowing system. Simultaneously, the frequency of audit committee meetings, the proportion of independent audit committees, the background education of audit committees and the size of the audit committee have a significant and positive effect on whistleblowing systems. Keywords: the frequency of audit committee meetings, the proportion of independent audit committees, the background education of audit committees and the size of the audit committee, whistleblowing system