ANALISIS PENGALAMAN PRA KOMITE AUDIT TERHADAP PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN
Abstract: This research
attempt to assure that the experience of pre committee audit
can be more easily detect fraudulent financial reporting.. This study
used secondary data
taken from annual report BAPEPAM for year 2008, 2009, 2010,
2011, 2012 and the companies list that investigated from pasal 69 and
regulation number VIII.G.7 from annual report
BAPEPAM in the same year.
This study used amount of data to be analyzed as many as 50 companies
consisting of 25 companies that conduct fraud and 25 non-fraud companies. Using
purposive sampling method, data analysis includes descriptive statistic,
multikolinieritas and logistic regression.
Analyzing data using IBM SPSS16 software.
Based on the survey results revealed that pre committee audit experience
affect financial reporting fraud detection with a significance of 0.094.
Penulis: Sekar Niken Kartika,
Sudarno
Kode Jurnal: jpakuntansidd140974
