Haekal, Iskandar (2024) PENGARUH KARAKTERISTIK KOMITE AUDIT, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Financial yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The aim of this research is to determine the effect of audit committee independence, audit committee financial expertise, audit committee work meetings, audit opinion and company size on fraudulent financial reporting. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 25 financial sector companies in the insurance and multi-finance (financing) sub-sectors listed on the IDX in 2018-2022, where the research sample data is 125 sample data. Data analysis uses multiple linear regression analysis with the SPSS Version 20 program. Based on the results of data analysis, it is known that the Adjusted R Square value is 0.264. This shows that 26.4% of the variation in fraudulent financial reporting variables can be explained by the variables audit committee independence, audit committee financial expertise, audit committee work meetings, audit opinion and company size, while the remaining 73.6% is explained by other variables. which was not researched. From the results of hypothesis testing, it is known that audit committee independence has a negative effect on fraudulent financial reporting, audit committee financial expertise has no effect on fraudulent financial reporting, frequency of audit committee meetings has a positive effect on fraudulent financial reporting, audit committees have a negative effect on fraudulent financial reporting, and company size ( size) has a negative effect on fraudulent financial reporting
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh indenpendensi komite audit, keahlian keuangan komite audit, rapat kerja komite audit, opini audit dan ukuran perusahaan (size) terhadap kecurangan pelaporan keuangan. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Teknik sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 25 perusahaan sektor keuangan (financial) pada sub sektor asuransi dan multifinance (pembiayaan) yang terdaftar di BEI tahun 2018- 2022, dimana data sampel penelitian sebanyak 125 data sampel. Analisis data menggunakan analisis regresi linear berganda dengan program SPSS Versi 20. Berdasarkan hasil analisis data, diketahui nilai Adjusted R Square sebesar 0.264. Hal ini menunjukkan variasi variabel kecurangan pelaporan keuangan dapat dijelaskan sebesar 26,4% oleh variabel independensi komite audit, keahlian keuangan komite audit, rapat kerja komite audit, opini audit dan ukuran perusahaan atau size, sedangkan sisanya sebesar 73,6% dijelaskan oleh variabel lain yang tidak diteliti. Hasil pengujian hipotesis, diketahui independesi komite audit berpengaruh negatif terhadap kecurangan pelaporan keuangan, keahlian keuangan komite audit tidak berpengaruh terhadap kecurangan pelaporan keuangan, frekuensi rapat komite audit berpengaruh positif terhadap kecurangan pelaporan keuangan, pini audit berpengaruh negatif terhadap kecurangan pelaporan keuangan, dan ukuran perusahaan (size) berpengaruh negatif terhadap kecurangan pelaporan keuangan. | |||||||||
| Uncontrolled Keywords: | Financial Reporting Fraud, Audit Committee Characteristics, Audit Opinion, Company Size Kecurangan Pelaporan Keuangan, Karakteristik Komite Audit, Opini Audit, Ukuran Perusahaan. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | ISKANDAR HAEKAL | |||||||||
| Date Deposited: | 20 May 2024 15:23 | |||||||||
| Last Modified: | 20 May 2024 15:43 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/35479 |
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- PENGARUH KARAKTERISTIK KOMITE AUDIT, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Financial yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022). (deposited 20 May 2024 15:23) [Currently Displayed]
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