PENGARUH AUDITOR SWITCHING, AUDITOR SPESIALISASI INDUSTRI, KUALITAS AUDIT, OPINI AUDIT, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP FRAUDULENT FINANCIAL REPORTING (STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022)

FUADY, KGS. ABDURRAHMAN and Abukosim, Abukosim and Kusumawardani, Media (2024) PENGARUH AUDITOR SWITCHING, AUDITOR SPESIALISASI INDUSTRI, KUALITAS AUDIT, OPINI AUDIT, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP FRAUDULENT FINANCIAL REPORTING (STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui hubungan antara auditor switching, auditor spesialisasi industri, kualitas audit, opini audit, dan keahlian keuangan komite audit terhadap fraudulent financial reporting. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Terdapat 332 sampel yang diperoleh dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan program SPSS 29. Hasil penelitian ini menunjukkan bahwa auditor switching, auditor spesialisasi industri, dan opini audit tidak berpengaruh terhadap fraudulent financial reporting. Kualitas audit berpengaruh negatif terhadap fraudulent financial reporting. Selain itu, keahlian keuangan komite audit berpengaruh positif terhadap fraudulent financial reporting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraudulent Financial Reporting, Auditor Switching, Auditor Spesialisasi Industri, Kualitas Audit, Opini Audit, Keahlian Keuangan Komite Audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Kgs. Abdurrahman Fuady
Date Deposited:	19 Mar 2024 00:57
Last Modified:	19 Mar 2024 00:58
URI:	http://repository.unsri.ac.id/id/eprint/141736

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