Wahfiuddin, Muhammad and Drs. Imam Subekti,, AK. M. Si., Ph.D., CA. (2023) Pengaruh Kualitas Audit Dan Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh kualitas audit dan tata kelola perusahaan yang meliputi kepemilikan manajerial, kepemilikan institusional, kualifikasi komisaris independen, rekomendasi dewan komisaris serta jumlah rapat dewan komisaris terhadap kecurangan laporan keuangan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017 sampai dengan 2020. Pengambilan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh sebanyak 52 perusahaan dengan 183 jumlah data. Metode analisis yang digunakan yaitu uji analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel kepemilikan manajerial mendorong terjadinya kecurangan laporan keuangan. Selain itu, tata kelola yang meliputi kualifikasi komisaris independen dapat mencegah kecurangan laporan keuangan.
English Abstract
This study aims to obtain empirical evidence of the influence of audit quality and corporate governance which includes managerial ownership, institutional ownership, qualifications of independent commissioners, recommendations of the board of commissioners and the number of board of commissioners' meetings on the destruction of financial statements. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020. Sampling was carried out using a purposive sampling method, resulting in 52 companies with 183 total data. The analytical method used is multiple regression analysis test. The results of the study show that the managerial ownership variable encourages fraudulent financial statement. In addition, governance which includes the qualifications of independent commissioners can prevent fraudulent financial statements.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020410 |
| Uncontrolled Keywords: | Tata Kelola Perusahaan, Audit Quality Metric Score (AQMS), Kualifikasi Komisaris Independen, Fraud Score Model |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 29 Dec 2023 02:59 |
| Last Modified: | 29 Dec 2023 02:59 |
| URI: | http://repository.ub.ac.id/id/eprint/205615 |
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