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PENGARUH KOMITE AUDIT, CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM TERHADAP FRAUD LAPORAN KEUANGAN PERUSAHAAN SUB SEKTOR MAKANAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018-2020

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ABSTRACT THE EFFECT OF AUDIT COMMITTEE, CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM ON FRAUDULENCE FINANCIAL REPORTING OF FOOD BEVERAGE SUB SECTOR COMPANIES LISTED ON BEI YEAR 2018-2020 Written by: Grace Abigail Hutajulu Student ID:1832079 This study aims to determine the effect of the audit committee, corporate governance, and whistleblowing system on financial statement fraud in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2018- 2020. The population is 34 companies and with a purposive sampling technique selected 16 companies. Associative descriptive research using secondary data. The data analysis method in this study includes multiple regression analysis. Prior to analyzing the data, the classical assumption test has been carried out. Classical assumption test in this study includes normality test, multicollinearity test, and heteroscedasticity test. Based on the results of the audit committee's t-test on financial statement fraud, it has a value of -0.495 and a significance level of 0.623 > 0.05, thus the hypothesis that the audit committee has a negative and significant effect on financial statement fraud is rejected. The results of the t-test of corporate governance on financial statement fraud have a value of -2.025 and a significance level of 0.049 < 0.05, thus the hypothesis that corporate governance has a negative and significant effect on financial statement fraud is accepted. The results of the ttest of the whistleblowing system on financial statement fraud has a value of 2.211 and a significance level of 0.032 < 0.05, thus the hypothesis that the whistleblowing system has a negative and significant effect on financial statement fraud is rejected. Based on the results of the F test of the audit committee, corporate governance, and whistleblowing system on financial statement fraud, it has a value of 3,043 and a significance level of 0.039 < 0.05, thus the hypothesis that the audit committee, corporate governance, and whistleblowing system simultaneously has a negative and significant effect on fraud rejected. The ability to influence the three variables on financial statement fraud is evidenced by the R2 value of 17.2%, and the remaining 82.8% is influenced by other factors outside of this study. Keywords: Audit Committee, Corporate Governance, Whistleblowing System, Financial Statement Fraud