Determinasi Kecurangan Laporan Keuangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI)

Abstract

This study aims to analyze the influence of an independent audit committee, audit committee financial skills, company size, profitability, and managerial ownership of financial statement fraud. The population of this study is manufacturing companies automotive sector and components listed on the Indonesia Stock Exchange (IDX). The sample in this study was the automotive sector and component manufacturing campanies from 2015-2018. While the number of sample of this research is 40 companies that have met the sample criteria during the study period. Techniques in research using purposive sampling. Data analysis in this study used logistic regression. The results of this study indicate that the independent audit committee, audit committee financial expertise, company size, profitability, and managerial ownership have no significant effect on financial statement fraud.

Keywords: independent audit committee, audit committee financial expertise, company size, profitability, managerial ownership, and financial statement fraud.