PENGARUH KOMPETENSI KOMITE AUDIT DAN FINANCIAL STABILITY TERHADAP FINANCIAL STATEMENT FRAUD : Studi Pada Perusahaan Sektor Real Estate dan Properti Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021

• Main Author: Rindiani Restu Nurrizqa, - (Author)
• Format: Book
• Published: 2023-08-23.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/104134/1/S_PEA_1902047_Title.pdf; http://repository.upi.edu/104134/2/S_PEA_1902047_Chapter1.pdf; http://repository.upi.edu/104134/3/S_PEA_1902047_Chapter2.pdf; http://repository.upi.edu/104134/4/S_PEA_1902047_Chapter3.pdf; http://repository.upi.edu/104134/5/S_PEA_1902047_Chapter4.pdf; http://repository.upi.edu/104134/6/S_PEA_1902047_Chapter5.pdf; http://repository.upi.edu/104134/7/S_PEA_1902047_Appendix.pdf
• Keywords: HG Finance; L Education (General)

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh keahlian keuangan dan akuntansi komite audit dan financial stability terhadap financial statement fraud. Metode penelitian yang digunakan yaitu deskriptif dan verifikatif dengan pendekatan kuantitatif. Sampel pada penelitian ini berjumlah 29 perusahaan yang berasal dari sektor real estate dan properti yang terdaftar di Bursa Efek Indonesia dalam rentang waktu 4 tahun, yakni tahun 2018-2021, yang diperoleh melalui metode purposive sampling sehingga total data keseluruhan yakni sebanyak 116 data. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keuangan perusahaan. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan program SPSS versi 25. Hasil dari pengujian hipotesis menunjukkan bahwa (1) Keahlian keuangan dan akuntansi komite audit berpengaruh negatif terhadap financial statement fraud, dan (2) Financial stability berpengaruh negatif terhadap financial statement fraud. The purpose of this study was to determine the influence of financial expertise and accounting skills of the audit committee and financial stability on financial statement fraud. The research method employed was descriptive and verificative, utilizing a quantitative approach. The sample for this study consisted of 29 companies from the real estate and property sector listed on the Indonesia Stock Exchange over a 4-year period, specifically from 2018 to 2021. The sample was obtained through purposive sampling, resulting in a total of 116 data points. The data used in this study were secondary data, comprising annual reports and financial statements of the companies. The analytical method employed was multiple linear regression analysis using SPSS version 25. The results of the hypothesis testing indicated that (1) Financial expertise and accounting skills of the audit committee have a negative impact on financial statement fraud, and (2) Financial stability has a negative impact on financial statement fraud.