PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP KECURANGAN PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ-45 DI BEI PERIODE 2014-2018)

NOVITA, PUTRI and Burhanuddin, Burhanuddin and Gozali, Efva Octavina Donata (2020) PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP KECURANGAN PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ-45 DI BEI PERIODE 2014-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of audit committee characteristics and the audit quality of fraudulent financial reporting. Audit committee’s characteristics examined by independent audit committee, audit committee financial expertise, and number of audit committee meeting. This type of research is using a quantitative method which using secondary data in the form of corporate financial reports that exist in the LQ-45 index audited for the period 2014-2018. This research population is the companies are listed on the Indonesian Stock Exchange. The research’s sample is determined using purposive sampling with a total of 99 samples. The data collection’s method uses the documentation method. This study uses logistic regression statistical tools because the dependent variable is dummy variable (non metric), while the independent variable was metric and non metric variable. The result showed that the independent audit committee and the number of audit committee meeting have an affect on fraudulent financial reporting, while the financial expertise of the audit committe and the audit quality have no affect on fraudulent financial reporting. Keywords : The Independent Audit Committee, The Financial Expertise of The Audit Committe, The Number of Audit Committee Meeting and The Audit Quality, Fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kata Kunci: Independensi Komite Audit, Keahlian Keuangan Komite Audit, Jumlah Rapat Komite Audit, Kualitas Audit, Fraud
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10545 not found.
Date Deposited:	04 Feb 2021 06:22
Last Modified:	04 Feb 2021 06:22
URI:	http://repository.unsri.ac.id/id/eprint/41826

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