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

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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.

Availability
Inventory Code Barcode Call Number Location Status
2007001745T41826T418262020Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T418262020
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xx, 77 hlm.; tab.; 28 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Audit Akuntansi
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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