Pengaruh Ukuran Perusahaan, Kualitas, Dan Independensi Komite Audit Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan BEI

  • Fitriyani Fitriyani Universitas Kristen Satya Wacana
  • Suzy Noviyanti Universitas Kristen Satya Wacana

Abstract

Penelitian ini menguji pengaruh ukuran perusahaan, kualitas, dan independensi komite audit terhadap kecurangan pelaporan keuangan pada perusahaan BEI. Populasi yang dipakai pada penelitian ini adalah perusahaan yang terdaftar di BEI pada tahun 2014 sampai dengan tahun 2018. Berdasarkan data dan kriteria yang tersedia, diperoleh sampel sebanyak 100 perusahaan dimana 60% merupakan perusahaan non fraud dan 40% sisanya merupakan perusahaan fraud. Teknik analisis yang dipakai pada penelitian ini adalah metode regresi logistik yaitu dengan membandingkan perusahaan fraud dan perusahaan non fraud. Sebelum pengujian dilakukan, terlebih dahulu dilakukan analisis deskriptif pada data. Hasil penelitian membuktikan bahwa ukuran perusahaan dan independensi komite audit tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Sedangkan kualitas komite audit sangat berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Penelitian ini bisa dijadikan sebagai bahan pertimbangan untuk investor apakah mereka ingin menanamkan modalnya di perusahaan yang akan dipilihnya nanti. Selain itu penelitian ini juga bermanfaat bagi para manajer, pemegang saham, dan pembuat kebijakan pada suatu perusahaan untuk dapat menyempurnakan sistem tata kelola perusahaan.

Kata Kunci : kecurangan pelaporan keuangan, komite audit, kualitas.

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Published
2021-12-30
How to Cite
Fitriyani, F., & Noviyanti, S. (2021). Pengaruh Ukuran Perusahaan, Kualitas, Dan Independensi Komite Audit Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan BEI. COSTING : Journal of Economic, Business and Accounting, 5(1), 738-754. https://doi.org/https://doi.org/10.31539/costing.v5i1.2288
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