PENGARUH KARAKTERISITIK KOMITE AUDIT TERHADAP KECURANGAN PELAPORAN KEUANGAN

Indah Rizky Pratiwi, . (2020) PENGARUH KARAKTERISITIK KOMITE AUDIT TERHADAP KECURANGAN PELAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research mainly aims to examine the effect of characteristics of audit committee to the financial reporting fraud. The financial reporting fraud in this research is determined by using the F-Score. The samples consisting of 105 manufacture companies that are legally registered on the list of Indonesian Stock Exchange in the period of 2016-2018. Panel dara regression, which is the analysis technique used in this research, presents the level of significance up to 5%. In clonclusion, the independence of audit committee shows no significant effect to the financial reporting fraud. Another variable used, the expertise of the audit committee, also shows no significant effect to the financial reporting fraud. There are also no significat effects stated to the financial reporting fraud for the other two measured vairables, which are the size of the committee as well as the busyness of the audit committee.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1610112074] [Pembimbing 1: Lidya Primta Surbakti] [Pembimbing 2: Satria Yudhia Wijaya] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Aniek Wijayanti]
Uncontrolled Keywords: audit committee characteristics, agency theory, audit committee, financial reporting fraud
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Indah Rizky Pratiwi
Date Deposited: 13 Jan 2022 02:51
Last Modified: 13 Jan 2022 02:51
URI: http://repository.upnvj.ac.id/id/eprint/8131

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