PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan yang Listed di Bursa Efek Indonesia Periode 2006-2010)
ABSTRACT: This study aimed to
examine the effect of audit committee and firm characteristics against the possibility
of fraudulent financial reporting. Audit committee characteristics examined by
an independent audit committee, audit committee financial expertise, audit
committee meetings and tenure of the audit committee. Then, firm
characteristics examined its effect on financial reporting fraud is managerial
ownership, corporate leverage, firm size and growth rate of the company. The
research was conducted by quantitative methods using secondary data. Secondary data
comes from a list of cases Bapepam-LK and the company’s annual report listed on
the Indonesian Stock Exchange. This research population is company listed on
the Indonesian Stock Exchange, and then the samples were taken by purposive
sampling with criteria non-financial company and have the required data in this
study. At last, total sample are 40 companies, that comprised into 20 companies
with commit fraud financial reporting and 20 companies with did not commit
fraud in financial reporting with the same industry and size of company assets.
This study uses logistic regression statistical tools because the dependent
variable was dummy variable (non metric), while the independent variable was
metric and non metric variable.The results showed that the characteristics of
audit committees (audit committee financial expertise and tenure of the audit
committee) have a negative impact on financial reporting fraud, while the firm
characteristics (managerial ownership and firm size) has a positive influence
on financial reporting fraud. Furthermore, the other firm characteristics
(growth companies) negatively affect the financial reporting fraud.
Penulis: Andrian Budi Prasetyo
Kode Jurnal: jpakuntansidd140896
