PENGARUH INDEPENDENSI KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN FINANCIAL STABILITY TERHADAP TERJADINYA KECURANGAN (FRAUD)

LESTARI, AYU and Listya, Anisa (2023) PENGARUH INDEPENDENSI KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN FINANCIAL STABILITY TERHADAP TERJADINYA KECURANGAN (FRAUD). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence regarding the effect of audit committee independence, managerial ownership and financial stability on the occurrence of fraud (fraud). The method used in this study is a quantitative method with secondary data. The population used in this study is banking sector companies for the 2019-2021 with a research sample of 40 companies obtained through the purposive sampling techniques.The data analysis in this study used SPSS 29.0 version and logistic regression. The fraud in this study was measured using Beneish m-score. The results showed that the independence of the audit committee and financial stability does not have an effect on the occurrence of fraud . Meanwhile, the managerial ownership has an effect on the the occurrence of fraud.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Independensi Komite Audit, Kepemilikan Manajerial,Financial Syability, Fraud
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Ayu Lestari
Date Deposited: 14 Jul 2023 08:57
Last Modified: 14 Jul 2023 08:57
URI: http://repository.unsri.ac.id/id/eprint/117089

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