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.