Pengaruh Ukuran Perusahaan, Kualitas, Dan Independensi Komite Audit Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan BEI
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.
References
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Madawaki, A., & Amran, N. (2013). Audit Committees: How They Affect Financial Reporting in Nigerian Companies. Journal of Modern Accounting and Auditing, 9(8), 1070–1080.
Merawati, L. K. (2014). Peran Karakteristik Komite Audit Dan Reputasi Auditor Dalam Meningkatkan Kualitas Audit. 19(2), 148–157.
Mohamed Ali, O. (2015). Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts. Journal of Finance and Accounting, 3(3), 42. https://doi.org/10.11648/j.jfa.20150303.12
Mutmainnah, N., & Wardhani, R. (2013). Analisis Dampak Kualitas Komite Audit Terhadap. 10(2), 147–170. https://doi.org/10.21002/jaki.2013.08
Omar, N., & Yusof, M. ‘Atef M. (2018). Accounting Body Membership of Audit Committee Member and Fraudulent Financial Reporting. International Journal of Academic Research in Business and Social Sciences, 8(6), 1265–1273. https://doi.org/10.6007/ijarbss/v8-i6/4514
Pramana, Y., Suprasto, H. B., Putri, I. G. A. M. D., & Budiasih, I. G. A. N. (2019). Fraud factors of financial statements on construction industry in Indonesia stock exchange. International Journal of Social Sciences and Humanities, 3(2), 187–196. https://doi.org/10.29332/ijssh.v3n2.313
Shankaraiah, K., & Sajjadian Amiri, S. M. (2017). Audit Committee Quality and Financial Reporting Quality: A Study of Selected Indian Companies. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 1–18. https://doi.org/10.24815/jdab.v4i1.6653
Suryanto, T. (2016). Audit delay and its implication for fraudulent financial reporting: A study of companies listed in the Indonesian Stock Exchange. European Research Studies Journal, 19(1), 18–31. https://doi.org/10.35808/ersj/503
Suryanto, T., Thalassinos, J. E., & Thalassinos, E. I. (2017). Board Characteristics, Audit Committee and Audit Quality: The Case of Indonesia. International Journal of Economics and Business Administration, V(Issue 3), 44–57. https://doi.org/10.35808/ijeba/134
Syamsudin, S., Imronudin, I., Utomo, S. T., & Praswati, A. N. (2017). Corporate Governance in Detecting Lack of Financial Report. Jurnal Dinamika Manajemen, 8(2), 167–176. https://doi.org/10.15294/jdm.v8i2.12757
Teguh, K. M., & Kristanto, A. B. (2020). Company Characteristics and the Tendency of Fraudulent Financial Reporting. Jurnal Akuntansi Bisnis, 13(2), 130–142. https://doi.org/10.30813/jab.v13i2.2145
Wicaksono, G. S., & Chariri, A. (2015). Mekanisme Corporate Governance Dan Kemungkinan Kecurangan Dalam Pelaporan Keuangan. Diponegoro Journal of Accounting, 4(4), 552–563.
Zager, L., Malis, S. S., & Novak, A. (2016). The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting. Procedia Economics and Finance, 39(November 2015), 693–700. https://doi.org/10.1016/s2212-5671(16)30291-x
Adhikary, B. K., & Mitra, R. K. (2016). Determinants of Audit Committee Independence in the Financial Sector of Bangladesh. Applied Finance and Accounting, 2(2), 46. https://doi.org/10.11114/afa.v2i2.1591
Amara, I. al. (2013). Detection of Fraud in Financial Statements : French Companies as a Case Study. International Journal of Academic Research in Accounting Finance and Management Sciences, 3(3), 139–145. https://doi.org/10.6007/IJARAFMS/v3-i
Ashari, S., & Krismiaji, K. (2020). Audit Committee Characteristics and Financial Performance: Indonesian Evidence. Equity, 22(2), 139. https://doi.org/10.34209/equ.v22i2.1326
Bajra, U., & Čadež, S. (2018). Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective. Economic Systems, 42(1), 151–163. https://doi.org/10.1016/j.ecosys.2017.03.002
Budi Prasetyo, A. (2014). Pengaruh Karakteristik Komite Audit dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Endrawes, M., Feng, Z., Lu, M., & Shan, Y. (2018). Audit committee characteristics and financial statement comparability. Accounting & Finance, (Iasb 2010). https://doi.org/10.1111/acfi.12354
Fimanaya, fira & syafrudin muchamad. (2014). Diponegoro journal of accounting. 3(99), 1–11.
Ghozali, I. (2013). Aplikasi Analisis Multivariat dengan Program IBM SPSS 21. Edisi 7. 333-343. Semarang: Universitas Diponegoro.
Habib, A., & Bhuiyan, M. B. U. (2016). Problem directors on the audit committee and financial reporting quality. Accounting and Business Research, 46(2), 121–144. https://doi.org/10.1080/00014788.2015.1039477
Hamid, K. C. A., Othman, S., & Rahim, M. A. (2015). Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia. Procedia - Social and Behavioral Sciences, 172, 754–761. https://doi.org/10.1016/j.sbspro.2015.01.429
Handoko, B. L., & Ramadhani, K. A. (2017). Pengaruh Karakteristik Komite Audit, Keahlian Keuangan Dan Ukuran Perusahaan Terhadap Kemungkinan Kecurangan Laporan Keuangan. DeReMa Jurnal Manajemen, 12(1), 86–113. https://doi.org/10.19166/derema.v12i1.357
Kamolsakulchai, M. (2015). The Impact of the Audit Committee Effectiveness and Audit Quality on Financial Reporting Quality of listed company in Stocks Exchange of Thailand. Bus. Econ. Res.Online, 4(2), 2304–1013.
Kibiya, M. U., Che-Ahmad, A., & Amran, N. A. (2016). Audit committee independence,financial expertise,share ownership and financial reporting quality: Further evidence from Nigeria. International Journal of Economics and Financial Issues, 6(7Special Issue), 125–131.
Kusumaningsih, Kadek & Wirajaya, I. G. . (2017). Faktor-Faktor Yang Mempengaruhi Tindak Kecurangan Di Perusahaan Perbankan. E-Jurnal Akuntansi, 19(3), 1832–1860.
Laming, R. F., Setiawan, A., & Saleh, H. (2019). The Effect of whistleblowing Hotline, Surprise audit, and the independence of Audit Committee on internal Fraud: Facts of Banking Companies in Indonesia. International Journal of Advanced Engineering Research and Science, 6(12), 401–406. https://doi.org/10.22161/ijaers.612.44
Lindasari, V. (2019). Deteksi Kecurangan Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderating Menggunakan Pentagon Analisis. Procedia - Social and Behavioral Sciences, 2. https://doi.org/10.25105/semnas.v0i0.5766
Madawaki, A., & Amran, N. (2013). Audit Committees: How They Affect Financial Reporting in Nigerian Companies. Journal of Modern Accounting and Auditing, 9(8), 1070–1080.
Merawati, L. K. (2014). Peran Karakteristik Komite Audit Dan Reputasi Auditor Dalam Meningkatkan Kualitas Audit. 19(2), 148–157.
Mohamed Ali, O. (2015). Factors Affecting Auditor Independence in Tunisia: The Perceptions of Financial Analysts. Journal of Finance and Accounting, 3(3), 42. https://doi.org/10.11648/j.jfa.20150303.12
Mutmainnah, N., & Wardhani, R. (2013). Analisis Dampak Kualitas Komite Audit Terhadap. 10(2), 147–170. https://doi.org/10.21002/jaki.2013.08
Omar, N., & Yusof, M. ‘Atef M. (2018). Accounting Body Membership of Audit Committee Member and Fraudulent Financial Reporting. International Journal of Academic Research in Business and Social Sciences, 8(6), 1265–1273. https://doi.org/10.6007/ijarbss/v8-i6/4514
Pramana, Y., Suprasto, H. B., Putri, I. G. A. M. D., & Budiasih, I. G. A. N. (2019). Fraud factors of financial statements on construction industry in Indonesia stock exchange. International Journal of Social Sciences and Humanities, 3(2), 187–196. https://doi.org/10.29332/ijssh.v3n2.313
Shankaraiah, K., & Sajjadian Amiri, S. M. (2017). Audit Committee Quality and Financial Reporting Quality: A Study of Selected Indian Companies. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 1–18. https://doi.org/10.24815/jdab.v4i1.6653
Suryanto, T. (2016). Audit delay and its implication for fraudulent financial reporting: A study of companies listed in the Indonesian Stock Exchange. European Research Studies Journal, 19(1), 18–31. https://doi.org/10.35808/ersj/503
Suryanto, T., Thalassinos, J. E., & Thalassinos, E. I. (2017). Board Characteristics, Audit Committee and Audit Quality: The Case of Indonesia. International Journal of Economics and Business Administration, V(Issue 3), 44–57. https://doi.org/10.35808/ijeba/134
Syamsudin, S., Imronudin, I., Utomo, S. T., & Praswati, A. N. (2017). Corporate Governance in Detecting Lack of Financial Report. Jurnal Dinamika Manajemen, 8(2), 167–176. https://doi.org/10.15294/jdm.v8i2.12757
Teguh, K. M., & Kristanto, A. B. (2020). Company Characteristics and the Tendency of Fraudulent Financial Reporting. Jurnal Akuntansi Bisnis, 13(2), 130–142. https://doi.org/10.30813/jab.v13i2.2145
Wicaksono, G. S., & Chariri, A. (2015). Mekanisme Corporate Governance Dan Kemungkinan Kecurangan Dalam Pelaporan Keuangan. Diponegoro Journal of Accounting, 4(4), 552–563.
Zager, L., Malis, S. S., & Novak, A. (2016). The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting. Procedia Economics and Finance, 39(November 2015), 693–700. https://doi.org/10.1016/s2212-5671(16)30291-x
Published
2021-12-30
Section
Articles
