Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Publikasi Riset Mahasiswa Akuntansi
Rahma Kurnia
Universitas Multi Data Palembang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE COMPANY SIZE AND PUBLIC ACCOUNTING FIRM QUALITY ON FINANCIAL REPORTING FRAUD Rahma Kurnia; Siti Khairani
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.14791

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan kualitas kantor akuntan publik (KAP) terhadap kecurangan laporan keuangan pada perusahaan sektor infrastruktur yang terdaftar di bursa efek indonesia (BEI) periode 2022-2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan. sampel penelitian terdiri dari 41 perusahaan dengan total 123 observasi yang dipilih menggunakan metode purpose sampling. kecurangan laporan keuangan diukur menggunakan beneish M-Score, sedangkan analisis data dilakukan dengan regresi logistik. This study aimed to analyze the effect of firm size and public accounting firm (PAF) quality on financial statement fraud in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research used a quantitative approach with secondary data obtained from annual financial statements. The sample consisted of 41 companies with 123 observations selected using purposive sampling. Financial statement fraud was measured using the Beneish M-Score, and data were analyzed using logistic regression.
Co-Authors Siti Khairani