Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan
This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit com...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2016-12-01
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| Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/304 |
| _version_ | 1811310852334157824 |
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| author | Andrian Budi Prasetyo |
| author_facet | Andrian Budi Prasetyo |
| author_sort | Andrian Budi Prasetyo |
| collection | DOAJ |
| description | This study examines the effect of audit committee characteristics, firm characteristic and ownership
structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is
examined by audit committee financial expertise, meetings of the audit committee and the audit
committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and
external auditor. Ownership structure is examined by managerial ownership and institutional
ownership. This research is using a quantitative methods research. This research is using secondary
data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed
companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud
firms, we did not find a significant relation between the independent variabels and fraudulent
financial reporting. |
| first_indexed | 2024-04-13T10:06:18Z |
| format | Article |
| id | doaj.art-7655c18f52d942a39c2659c5e868171b |
| institution | Directory Open Access Journal |
| issn | 2541-6839 2598-0718 |
| language | English |
| last_indexed | 2024-04-13T10:06:18Z |
| publishDate | 2016-12-01 |
| publisher | Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman |
| record_format | Article |
| series | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| spelling | doaj.art-7655c18f52d942a39c2659c5e868171b2022-12-22T02:51:04ZengFakultas Ekonomi dan Bisnis Universitas Jenderal SoedirmanSAR (Soedirman Accounting Review): Journal of Accounting and Business2541-68392598-07182016-12-0112506610.20884/1.sar.2016.1.2.304304Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan KeuanganAndrian Budi PrasetyoThis study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and external auditor. Ownership structure is examined by managerial ownership and institutional ownership. This research is using a quantitative methods research. This research is using secondary data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud firms, we did not find a significant relation between the independent variabels and fraudulent financial reporting.http://jos.unsoed.ac.id/index.php/sar/article/view/304 |
| spellingShingle | Andrian Budi Prasetyo Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| title | Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan |
| title_full | Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan |
| title_fullStr | Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan |
| title_full_unstemmed | Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan |
| title_short | Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan |
| title_sort | pengaruh karakteristik komite audit perusahaan dan struktur kepemilikan terhadap kecurangan pelaporan keuangan |
| url | http://jos.unsoed.ac.id/index.php/sar/article/view/304 |
| work_keys_str_mv | AT andrianbudiprasetyo pengaruhkarakteristikkomiteauditperusahaandanstrukturkepemilikanterhadapkecuranganpelaporankeuangan |