PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, INEFFECTIVE MONITORING, FINANCIAL DISTRESS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

UTOMO, YONATHAN SETIO and Sari, Rela (2025) PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, INEFFECTIVE MONITORING, FINANCIAL DISTRESS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of audit committee, managerial ownership, ineffective monitoring, financial distress, and corporate social responsibility on the detection of fraudulent financial reporting. The population used in this study are State-Owned Enterprises companies listed on the Indonesia Stock Exchange in 2019-2023. The number of samples was 95 samples which were determined based on the purposive sampling method. The data analysis technique used is logistic regression analysis with the Eviews 12 program tool. The results of the study indicate that the independent audit committee, managerial ownership, and financial distress have no effect on the detection of fraudulent financial reporting, while the audit committee's financial expertise have a negative effect on the detection of fraudulent financial reporting and ineffective monitoring and corporate social responsibility have a positive effect on the detection of fraudulent financial reporting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Komite Audit, Kepemilikan Manajerial, Ineffective Monitoring, Financial Distress, Corporate Social Responsibility, Kecurangan Laporan Keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Yonathan Setio Utomo
Date Deposited:	16 Apr 2025 01:13
Last Modified:	16 Apr 2025 01:13
URI:	http://repository.unsri.ac.id/id/eprint/170309

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