Trisev Siregar, Alfin (2023) Pengaruh Gender Diversity Dan Efektivitas Komite Audit Dalam Mendeteksi Kecurangan Laporan Keuangan. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh gender diversity dan efektivitas komite audit yang diproksikan dengan keahlian, ukuran, dan frekuensi rapat dalam mendeteksi kecurangan laporan keuangan. Gender diversity, keahlian, ukuran, dan frekuensi rapat adalah variabel independen penelitian. Kecurangan laporan keuangan yang diukur dengan F-Score adalah variabel dependen penelitian. Dalam penelitian ini menggunakan populasi perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia periode 2020 – 2022. Purposive sampling digunakan dalam metode sampling. Dari 89 emiten, sebanyak 28 emiten memenuhi kriteria dan menjadi sampel. Hasil menunjukkan bahwa gender diversity, keahlian komite audit, ukuran komite audit, dan frekuensi rapat komite audit tidak berpengaruh terhadap kecurangan laporan keuangan secara parsial maupun simultan.
English Abstract
This study aims to provide empirical evidence of the effect of gender diversity and committee effectiveness as proxied by financial expertise, size, and frequency of meetings in detecting financial statement fraud. The audit committee attributes of gender, financial expertise, size, and frequency of meetings are the research’s independent variables. Financial statement fraud as measured by the F-Score is the study dependent variable. The population include 89 of mining companies listed on the Indonesia Stock Exchange between 2020 and 2022, from which the samples of 28 issuers according to predetermined criteria are selected through purposive sampling. The results of this study exhibit that gender diversity, financial expertise, size, and frequency of meetings of the audit committee did not affect financial statement fraud either partially or simultaneously
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052301 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Annisti Nurul F |
| Date Deposited: | 22 May 2024 01:38 |
| Last Modified: | 22 May 2024 01:38 |
| URI: | http://repository.ub.ac.id/id/eprint/219739 |
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Text (DALAM MASA EMBARGO)
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