PENGARUH AUDIT TENURE, INDEPENDENSI KOMITE AUDIT DAN AUDITOR SWITCHING TERHADAP PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI TAHUN 2020-2022)

MARANATHA, DENKER CHOKI and Ferina, Ika Sasti and Khamisah, Nur (2024) PENGARUH AUDIT TENURE, INDEPENDENSI KOMITE AUDIT DAN AUDITOR SWITCHING TERHADAP PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI TAHUN 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

Fraud in financial reporting is a phenomenon that continues to occur even though there are laws to overcome it. The measurement of financial statement fraud in this study was using the Beneish M-Score method. This study aims to analyze the influence of audit tenure, audit committee independence, and auditor switching on the detection of financial reporting fraud of insurance companies on the Indonesia Stock Exchange for the 2020-2022 period. The object of this study uses a purposive sampling technique so that the sample obtained is 45 companies. The research hypothesis was tested using logistic regression analysisThe results of this study show that the influence of audit tenure, independence of the audit committee and auditor switching has a significant negative effect on the detection of financial reporting fraudThe variables of audit tenure, independence of the audit committee and audit switching have a significant effect on the detection of financial reporting fraud of insurance companies on the Indonesia Stock Exchange for the period 2020-2022 Keywords: Audit Tenure, Audit Committee Independence, Auditor Switching, Fraud Detection, Beneish M-Score.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Tenure, Audit Committee Independence, Auditor Switching, Fraud Detection, Beneish M-Score.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Denker Choki Maranatha
Date Deposited:	01 Aug 2024 04:14
Last Modified:	01 Aug 2024 04:14
URI:	http://repository.unsri.ac.id/id/eprint/153397

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