Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan

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.