PENGARUH TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN

Destiana Amelia Putri, . (2025) PENGARUH TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effect of corporate governance mechanisms, as reflected by institutional ownership, the audit committee, and the role of women on the board of commissioners, as well as audit quality, on financial statement fraud. The population of this research consists of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period, with a research sample of 258 observations obtained using a purposive sampling technique. This study employs a quantitative approach with multiple linear regression analysis, supported by Microsoft Excel and STATA version 17. The results indicate that institutional ownership, the audit committee, the role of women on the board of commissioners, and audit quality do not have a significant effect on financial statement fraud.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112143] [Pembimbing: Dewi Darmastuti] [Penguji 1: Akhmad Saebani] [Penguji 2: Agustina Riyanti]
Uncontrolled Keywords: financial statement fraud, institutional ownership, audit committee, women on the board of commissioners, audit quality.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DESTIANA AMELIA PUTRI
Date Deposited: 06 Apr 2026 01:20
Last Modified: 06 Apr 2026 01:20
URI: http://repository.upnvj.ac.id/id/eprint/41505

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