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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP WHISTLEBLOWING SYSTEM

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ABSTRACT THE EFFECT OF OWNERSHIP STRUCTURE ON WHISTLEBLOWING SYSTEM Yorie Putra Jackly Siahaan NIM: 1632015 This research was conducted to determine the effect of the organizational structure whisch consist of managerial ownership, institutional ownership and foreign ownership toward whistleblowing system. Analysis used in this research were descriptive analysis, coefficient of correlation test, coefficient determination test, significant 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 Southeast Asia 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 has a negative but not significant effect on whistleblowing system. Furthermore, this research proved that the foreign ownership has a positive but not significant toward whistleblowing system. Simultaneously, the ownership structure does not have a significant effect on the whistleblowing system. Keywords: Ownership structure, managerial ownership, institutional ownership, foreign ownership, whistleblowing system, good corporate governcane, internal control