Skripsi

PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, INEFFECTIVE MONITORING, FINANCIAL DISTRESS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

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Penilaian

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This study aims to analyze the effect of audit committee, managerial ownership, ineffective monitoring, financial distress, and corporate social responsibility on the detection of fraudulent financial reporting. The population used in this study are State-Owned Enterprises companies listed on the Indonesia Stock Exchange in 2019-2023. The number of samples was 95 samples which were determined based on the purposive sampling method. The data analysis technique used is logistic regression analysis with the Eviews 12 program tool. The results of the study indicate that the independent audit committee, managerial ownership, and financial distress have no effect on the detection of fraudulent financial reporting, while the audit committee's financial expertise have a negative effect on the detection of fraudulent financial reporting and ineffective monitoring and corporate social responsibility have a positive effect on the detection of fraudulent financial reporting.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002179	T170309	T1703092025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1703092025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xx, 116 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

laporan keuangan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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