ABSTRAK
Penelitian ini bertujuan untuk meneliti apakah whistleblowing system dan kode etik berpengaruh terhadap jumlah kasus fraud yang dilaporkan, dan apakah dewan komisaris dan komite audit dapat memperkuat pengaruh whistleblowing system dan kode etik terhadap jumlah kasus fraud yang dilaporkan. Penelitian ini menggunakan sampel data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan periode observasi tahun 2012-2016. Metode penelitian menggunakan analisis regresi panel. Hasil penelitian menunjukkan bahwa whistleblowing system berpengaruh positif terhadap jumlah kasus fraud yang dilaporkan, sementara kode etik berpengaruh negatif terhadap jumlah kasus fraud yang dilaporkan. Dewan komisaris yang berkualitas dapat memperkuat pengaruh whistleblowing system terhadap jumlah kasus fraud yang dilaporkan, namun tidak memperkuat pengaruh kode etik terhadap jumlah kasus fraud yang dilaporkan. Sementara itu, komite audit yang berkualitas tidak dapat memperkuat pengaruh whistleblowing system dan kode etik terhadap jumlah kasus fraud yang dilaporkan. Disarankan dewan komisaris untuk melaksanakan peran pengawasannya dengan efektif dalam rangka meningkatkan efektifitas whistleblowing system.

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ABSTRACT
This study aims to determine whether the whistleblowing system and code of ethics affect the number of reported fraud cases, and whether the board of commissioners and the audit committee can strengthen the influence of whistleblowing systems and codes of conduct on the number of reported fraud cases. In testing the hypothesis, this study uses a sample of banking company data listed on the Indonesia Stock Exchange with the observation period of 2012 2016. The research method used panel regression analysis. The results showed that the whistleblowing system had a positive effect on the number of reported fraud cases, while the code of ethics had a negative effect on the number of reported fraud cases. A qualified board of commissioners may strengthen whistleblowing influence on the number of reported fraud cases, but do not reinforce the effect of the code on the number of reported fraud cases. Meanwhile, qualified audit committees can not reinforce the influence of whistleblowing systems and codes of conduct on the number of reported fraud cases. It is recommended that the board of commissioners perform their supervisory role effectively in order to improve the effectiveness of the whistleblowing system.