Utami, Desi (2024) PENGARUH KARAKTERISTIK KOMITE AUDIT, LEVERAGE PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEMUNGKINAN KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021). Other thesis, STIE Bank BPD Jateng.
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Abstract
Based on fraud theory, this research examines the influence of the characteristics of audit committee size, leverage ratio and managerial share ownership on the tendency for fraudulent actions in company financial reports. The research hypothesis was developed based on theoretical concepts and the results of previous empirical research. The research sample is a manufacturing company with complete managerial share ownership information during the research period, namely 2019 - 2021. Data analysis in the form of logistic regression analysis was applied to test the research hypothesis. The test results showed that two of the three hypothesized variables showed significant results that had an influence on fraudulent company financial reports, namely: the size of the audit committee was found to have a significant negative influence on financial report deficiencies. The leverage ratio was also found to have a significant negative influence on financial statement fraud. However, managerial share ownership does not have a significant influence on financial statement fraud. Key words: audit committee, leverage, managerial ownership, fraud
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Berdasarkan pada teori fraud, penelitian ini menguji pengaruh karakteristik ukuran komite audit, rasio leverage dan kepemilikan saham oleh manajerial terhadap kecenderungan tindakan kecurangan laporan keuangan perusahaan. Hipotesis penelitian dikembangkan berdasarkan konsep teiritis dan hasil penelitian empiris sebelumnya. Sampel penelitian adalah perusahaan manufaktur dengan informasi kepemilikan saham manajerial yang lengkap selama periode penelitian yaitu tahun 2019 – 2021. Analisis data berupa analisis regresi logistik diterapkan untuk menguji hipotesis penelitian. Hasil pengujian diperoleh bahwa dua dari tiga variabel yang dihipotesikan menunjukkan hasil yang signifikan berpengaruh terhadap kecurangan laporan keuangan perusahaan yaitu : ukuran komite audit diperoleh memiliki pengaruh negatif yang signifikan terhadap kecurangan laporan keuangan. Rasio leverage juga diperoleh memiliki pengaruh negatif yang signifikan terhadap kecurangan laporan keuangan. Namun kepemilikan saham manajerial diperoleh tidak memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan. |
| Uncontrolled Keywords: | komite audit, leverage, kepemilikan manajerial, fraud |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HE Transportation and Communications H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 10 Sep 2024 13:58 |
| Last Modified: | 10 Sep 2024 13:58 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2267 |
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