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PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP WHISTLEBLOWING SYSTEM

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ABSTRACT THE EFFECT OF BOARD COMMISSIONERS CHARACTERISTIC ON WHISTLEBLOWING SYSTEM Keith Brian Nababan NIM: 1632011 This reasearch was aimed to determine the effect of the size of the board of commissioners, independent board of commissioners, the financial expertise of the board of commissioners, and the frequency of the board of commissioners meetings toward whistleblowing system. Analyses used in this reasearch were descriptive analysis, coefficient of correlation test, coefficient of determination test, significant F-test and multiple linear regeression analysis. The result of this study showed that the size of the board of commissioners and the financial expertise of the board of commissioners have a negative and have a significant effect on whistleblowing system. It also found that independent board of commissioners have a positive but no significant effect on whistleblowing system. Furthermore, the frequency of the board of commissioners meetings have negative but no significant effect on whistleblowing system. Simultaneously, the effect of the size of the board of commissioners, independent board of commissioners, the financial expertise of the board of commissioners, and the frequency of the board of commissioners meetings have a significant and positive effect in whistleblowing systems. Keywords: the effect of the size of the board of commissioners, independent board of commissioners, the financial expertise of the board of commissioners, and the frequency of the board of commissioners meetings, whistleblowing system.