PENGARUH KARAKTERISITIK KOMITE AUDIT TERHADAP KECURANGAN PELAPORAN KEUANGAN

• Main Author: Indah Rizky Pratiwi, (Author)
• Format: Book
• Published: 2020-07-01.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/8131/11/ABSTRAK.pdf; http://repository.upnvj.ac.id/8131/12/AWAL.pdf; http://repository.upnvj.ac.id/8131/13/BAB%201.pdf; http://repository.upnvj.ac.id/8131/4/BAB%202.pdf; http://repository.upnvj.ac.id/8131/5/BAB%203.pdf; http://repository.upnvj.ac.id/8131/6/BAB%204.pdf; http://repository.upnvj.ac.id/8131/7/BAB%205.pdf; http://repository.upnvj.ac.id/8131/14/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/8131/9/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/8131/15/LAMPIRAN.pdf
• Keywords: HF5601 Accounting; HG Finance

This research mainly aims to examine the effect of characteristics of audit committee to the financial reporting fraud. The financial reporting fraud in this research is determined by using the F-Score. The samples consisting of 105 manufacture companies that are legally registered on the list of Indonesian Stock Exchange in the period of 2016-2018. Panel dara regression, which is the analysis technique used in this research, presents the level of significance up to 5%. In clonclusion, the independence of audit committee shows no significant effect to the financial reporting fraud. Another variable used, the expertise of the audit committee, also shows no significant effect to the financial reporting fraud. There are also no significat effects stated to the financial reporting fraud for the other two measured vairables, which are the size of the committee as well as the busyness of the audit committee.