PENGARUH KUALITAS AUDIT, FINANCIAL STABILITY, DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ 45

Authors

  • Suripto Suripto Lecturer of Pamulang University, South Tangerang, Banten, Indonesia, Indonesia
  • Jayadih Jayadih Pamulang University, South Tangerang, Banten, Indonesia, Indonesia

DOI:

https://doi.org/10.29040/jap.v23i1.4504

Keywords:

Audit Quality, Financial Stability, Audit Committee Characteristics, Financial Statement Fraud

Abstract

This research aims to prove empirically the influence of audit quality, financial stability, and audit committee characteristics against financial statement fraud. This research was conducted in companies that are members of the LQ-45 Index listed on the Indonesia Stock Exchange for 2016-2020. The research method used is descriptive of associative. The type of data used is secondary data. Samples are collected using the purposive sampling method. The number of companies used as a sample of research as many as 21 companies with a research period of 5 (five) years, so that as many as 105 observation data were obtained. Processing data using the Microsoft Office Excel Program and the Eviews Statistics 9 Program. Statistical test results F variables of audit quality, financial stability, and audit committee characteristics influence simultaneously on financial statement fraud. The results of the financial stability variable test and the characteristics of the audit committee partially have a positive and significant effect on financial statement fraud. However, the audit quality variables partially have no effect on financial statement fraud.

Author Biographies

Suripto Suripto, Lecturer of Pamulang University, South Tangerang, Banten, Indonesia

Lecturer of Pamulang University, South Tangerang, Banten, Indonesia

Jayadih Jayadih, Pamulang University, South Tangerang, Banten, Indonesia

Pamulang University, South Tangerang, Banten, Indonesia

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Published

2022-06-13

How to Cite

Suripto, S., & Jayadih, J. (2022). PENGARUH KUALITAS AUDIT, FINANCIAL STABILITY, DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ 45. Jurnal Akuntansi Dan Pajak, 23(1), 158–165. https://doi.org/10.29040/jap.v23i1.4504

Issue

Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

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