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Image of PENGARUH INDEPENDENSI KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN FINANCIAL STABILITY TERHADAP TERJADINYA KECURANGAN (FRAUD).

Skripsi

PENGARUH INDEPENDENSI KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN FINANCIAL STABILITY TERHADAP TERJADINYA KECURANGAN (FRAUD).

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This study aims to obtain empirical evidence regarding the effect of audit committee independence, managerial ownership and financial stability on the occurrence of fraud (fraud). The method used in this study is a quantitative method with secondary data. The population used in this study is banking sector companies for the 2019-2021 with a research sample of 40 companies obtained through the purposive sampling techniques.The data analysis in this study used SPSS 29.0 version and logistic regression. The fraud in this study was measured using Beneish m-score. The results showed that the independence of the audit committee and financial stability does not have an effect on the occurrence of fraud . Meanwhile, the managerial ownership has an effect on the the occurrence of fraud.


Availability
Inventory Code Barcode Call Number Location Status
2307002683T117089T1170892023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1170892023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023
Collation
xviii, 60 hlm.; Ilus.;29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
MURZ
Other version/related

No other version available

File Attachment
  • PENGARUH INDEPENDENSI KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN FINANCIAL STABILITY TERHADAP TERJADINYA KECURANGAN (FRAUD).
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