PENGARUH INDEPENDENSI KOMITE AUDIT, FREKUENSI RAPAT KOMITE AUDIT, EXTERNAL PRESSURE, DAN INEFFECTIVE MONITORING TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL KONSEKUEN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)

Fa'iq Nugraha, Muhammad (2024) PENGARUH INDEPENDENSI KOMITE AUDIT, FREKUENSI RAPAT KOMITE AUDIT, EXTERNAL PRESSURE, DAN INEFFECTIVE MONITORING TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL KONSEKUEN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to determine the effect of audit committee independence, frequency of audit committee meetings, external pressure, and ineffective monitoring on fraudulent financial reporting with company value as a consequent variable. The dependent variables in this research are fraudulent financial reporting and company value as measured by present book value (PBV). The research method uses quantitative methods. The population of this research is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020–2022. Using purposive sampling techniques, 117 data were selected as samples. This research uses quantitative methods using secondary data obtained from the Indonesian Stock Exchange.. Tools Data analysis uses SPSS Version 25. Meanwhile, data analysis uses multiple linear regression analysis. The results of this research show that the independence of the audit committee, the frequency of audit committee meetings, and ineffective monitoring have an influence on fraudulent financial reporting. Meanwhile, external pressure has no effect on fraudulent financial reporting. Fraudulent financial reporting affects company value.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MUCHLISH, E MUNAWAR	197509092005011002

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh independensi komite audit, frekuensi rapat komite audit, external pressure, dan ineffective monitoring terhadap fraudulent financial reporting dengan nilai perusahaan sebagai variabel konsekuen.Variabel dependen dalam penelitian ini adalah fraudulent financial reporting dan nilai perusahaan yang diukur dengan present book value (PBV). Metode penelitian menggunakan metode kuantitaif. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2020– 2022. Dengan menggunakan teknik purposive sampling, 117 data terpilih sebagai sampel Penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia.. Alat analisis data menggunakan SPSS Versi 25. Sedangkan analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan independensi komite audit, frekuensi rapat komite audit, dan ineffective monitoring berpengaruh terhadap fraudulent financial reporting. Sementara untuk external pressure tidak berpengaruh terhadap fraudulent financial reporting. fraudulent financial reporting berpengaruh terhadap nilai perusahaan.

Uncontrolled Keywords:

audit committee independence, frequency of audit committee meetings, external pressure, ineffective monitoring, fraudulent financial reporting, and company value independensi komite audit, frekuensi rapat komite audit, external pressure, ineffective monitoring, fraudulent financial reporting, dan nilai perusahaan

Subjects:

H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Muhammad Fa'iq Nugraha

Date Deposited:

22 Jul 2024 15:39

Last Modified:

27 Jul 2024 12:08

URI:

http://eprints.untirta.ac.id/id/eprint/38383