Abstract. Whistleblowing system is part of the internal control that has not been widely discussed in Keywords: Whistleblwoing System, Anonymous ReportingAbstrak. Whistleblowing system merupakan bagian dari pengendalian internal yang belum banyak dibahas dalam penelitian akuntansi di Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi efektifitas penerapan whistleblowing system di Indonesia pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013. Metode analisis yang digunakan dalam penelitian ini adalah regresi data berganda.Hasil penelitian ini menunjukkan bahwa anonymous reporting memiliki pengaruh signifikan terhadap penerapan whistleblowing system. Hal ini sejalan dengan Lee dan Fergher (2012) yang menyatakan bahwa perusahaan yang mengizinkan pelaporan secara anonim cenderung mendukung penerapan whistleblowing system. Sedangkan faktor lainnya seperti total assets, inventory dan external director dalam komite audit tidak berpengaruh signifikan terhadap penerapan whistleblwoing system. Implikasi dari penelitian ini adalah perusahaan perlu menjamin keamanan para pelpaor dalam whistleblowing system.

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs were measured regarding three categories consisting of gender, tenure and educational background, and audit quality was measured using industrial proxies of audit specialization. The results of this study support the first hypothesis that the manipulation of financial statements negatively affects the timeliness of financial statements. Meanwhile CFO’s characteristic has no significant influence on the timeliness of financial reporting and audit quality cannot moderate the influence of financial statement manipulation and CFO’s characteristic, hence it does not support another hypothesis of this study.