Implementation of Whistleblowing System to Strengthen Internal Control and Risk Assessment

The Whistleblowing System as a tool to create corporate transparency and anticipate fraud greatly supports the company's internal control. This study uses a sample of companies that go public in the Indonesian capital market. The sample of this study was 413 manufacturing companies listed on the Indonesian capital market. Data analysis was carried out using SPSS regression and the results of the study showed that the implementation of the Whistleblowing System would strengthen the internal control system and be able to prevent the possibility of fraud in the organization, the proportion of independent commissioners and risk committees had a positive effect on the strength of internal control, while risk disclosure had no effect on the strength of internal control.