Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan

Rismawan, R Naufal Rizky (2025) Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan. Sarjana (S1) thesis, Universitas Islam 45.

	Text Pendahuluan.pdf Download (1MB)
	Text Bab 1.pdf Download (386kB)
	Text Bab 2.pdf Restricted to Repository staff only Download (323kB) | Request a copy
	Text Bab 3.pdf Restricted to Repository staff only Download (549kB) | Request a copy
	Text Bab 4.pdf Restricted to Repository staff only Download (361kB) | Request a copy
	Text Bab 5.pdf Download (153kB)
	Text Daftar Pustaka.pdf Download (390kB)

Abstract

Financial reporting fraud may be influenced by several factors. Having said that, the results of several studies contradict one another. This study sets out to revisit the topic of fraudulent financial reporting in the basic materials industry as it maintains companies listed on the Indonesia Stock Exchange between 2020 and 2023 by looking at the effects of company size, profitability, and audit committee characteristics. A quantitative technique based on secondary data is used in this study. This study used a purposive sampling technique. The total number of samples used in this study was 120. When gathering information, a documentation strategy is used. At the same time, Multiple Linear Analysis was performed on the data using SPSS version 25 software. According to the findings of this study, there is a positive relationship between financial reporting fraud and audit committee financial expertise, no relationship between audit committee independence and fraud, and a negative relationship between company size and fraud.

Actions (login required)

View Item