PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN
This study aimed to examine the effect of audit committee and firm characteristics against the possibility of fraudulent financial reporting. Audit committee characteristics examined by an independent audit committee, audit committee financial expertise, audit committee meetings and tenure of the au...
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| Format: | Article |
| Language: | English |
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Universitas Diponegoro
2014-11-01
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| Series: | Jurnal Akuntansi dan Auditing |
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| Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/9696 |
| _version_ | 1819128804517347328 |
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| author | Andrian Budi Prasetyo |
| author_facet | Andrian Budi Prasetyo |
| author_sort | Andrian Budi Prasetyo |
| collection | DOAJ |
| description | This study aimed to examine the effect of audit committee and firm characteristics against the
possibility of fraudulent financial reporting. Audit committee characteristics examined by an
independent audit committee, audit committee financial expertise, audit committee meetings
and tenure of the audit committee. Then, firm characteristics examined its effect on financial
reporting fraud is managerial ownership, corporate leverage, firm size and growth rate of the
company. The research was conducted by quantitative methods using secondary data. Secondary
data comes from a list of cases Bapepam-LK and the company’s annual report listed on the
Indonesian Stock Exchange. This research population is company listed on the Indonesian Stock
Exchange, and then the samples were taken by purposive sampling with criteria non-financial
company and have the required data in this study. At last, total sample are 40 companies, that
comprised into 20 companies with commit fraud financial reporting and 20 companies with
did not commit fraud in financial reporting with the same industry and size of company assets.
This study uses logistic regression statistical tools because the dependent variable was dummy
variable (non metric), while the independent variable was metric and non metric variable.The
results showed that the characteristics of audit committees (audit committee financial expertise
and tenure of the audit committee) have a negative impact on financial reporting fraud, while the
firm characteristics (managerial ownership and firm size) has a positive influence on financial
reporting fraud. Furthermore, the other firm characteristics (growth companies) negatively affect
the financial reporting fraud. |
| first_indexed | 2024-12-22T08:33:39Z |
| format | Article |
| id | doaj.art-df573fd2dd914698a77c53186fde7a5c |
| institution | Directory Open Access Journal |
| issn | 1412-6699 2549-7650 |
| language | English |
| last_indexed | 2024-12-22T08:33:39Z |
| publishDate | 2014-11-01 |
| publisher | Universitas Diponegoro |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing |
| spelling | doaj.art-df573fd2dd914698a77c53186fde7a5c2022-12-21T18:32:26ZengUniversitas DiponegoroJurnal Akuntansi dan Auditing1412-66992549-76502014-11-0111112410.14710/jaa.v11i1.96968007PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGANAndrian Budi Prasetyo0Jurusan Akuntansi, FEB UNDIPThis study aimed to examine the effect of audit committee and firm characteristics against the possibility of fraudulent financial reporting. Audit committee characteristics examined by an independent audit committee, audit committee financial expertise, audit committee meetings and tenure of the audit committee. Then, firm characteristics examined its effect on financial reporting fraud is managerial ownership, corporate leverage, firm size and growth rate of the company. The research was conducted by quantitative methods using secondary data. Secondary data comes from a list of cases Bapepam-LK and the company’s annual report listed on the Indonesian Stock Exchange. This research population is company listed on the Indonesian Stock Exchange, and then the samples were taken by purposive sampling with criteria non-financial company and have the required data in this study. At last, total sample are 40 companies, that comprised into 20 companies with commit fraud financial reporting and 20 companies with did not commit fraud in financial reporting with the same industry and size of company assets. This study uses logistic regression statistical tools because the dependent variable was dummy variable (non metric), while the independent variable was metric and non metric variable.The results showed that the characteristics of audit committees (audit committee financial expertise and tenure of the audit committee) have a negative impact on financial reporting fraud, while the firm characteristics (managerial ownership and firm size) has a positive influence on financial reporting fraud. Furthermore, the other firm characteristics (growth companies) negatively affect the financial reporting fraud.https://ejournal.undip.ac.id/index.php/akuditi/article/view/9696audit committee, firm characteristics, fraud, fraudulent financial reporting |
| spellingShingle | Andrian Budi Prasetyo PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN Jurnal Akuntansi dan Auditing audit committee, firm characteristics, fraud, fraudulent financial reporting |
| title | PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN |
| title_full | PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN |
| title_fullStr | PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN |
| title_full_unstemmed | PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN |
| title_short | PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN |
| title_sort | pengaruh karakteristik komite audit dan perusahaan terhadap kecurangan pelaporan keuangan |
| topic | audit committee, firm characteristics, fraud, fraudulent financial reporting |
| url | https://ejournal.undip.ac.id/index.php/akuditi/article/view/9696 |
| work_keys_str_mv | AT andrianbudiprasetyo pengaruhkarakteristikkomiteauditdanperusahaanterhadapkecuranganpelaporankeuangan |