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Iman Waskito
Faculty Of Economy And Business, Mataram University. Jl. Majapahit No. 62, Mataram, 83126
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Pengaruh Kualitas Audit, Pengawasan Internal Dan Kinerja Keuangan Terhadap Kecurangan Laporan Keuangan Maya Dafitri; Iman Waskito
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 3 (2026): Jurnal Riset Mahasiswa Akuntansi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i3.3274

Abstract

This study aims to analyze the effect of audit quality, internal monitoring, and financial performance on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Financial statement fraud is measured using the Beneish M-Score. Audit quality is proxied by the reputation of Public Accounting Firms (Big Four and Non-Big Four), internal monitoring is measured by the frequency of audit committee meetings, while financial performance is measured using Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from annual reports and financial statements. The sampling technique used is purposive sampling, resulting in 26 companies with a total of 78 observations. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics. The results indicate that audit quality does not have a significant effect on financial statement fraud. Internal monitoring has a negative and significant effect on financial statement fraud, indicating that more effective internal monitoring reduces the likelihood of financial statement fraud. Financial performance has a positive and significant effect on financial statement fraud. Simultaneously, audit quality, internal monitoring, and financial performance significantly affect financial statement fraud. The Adjusted R Square value of 0.792 indicates that 79.2% of the variation in financial statement fraud can be explained by these three variables, while the remaining 20.8% is explained by other factors outside the research model.
Co-Authors . Rosidi Aditya Bayu Suryantara Al Garin Rahmanda Amanda Bellamy Anak Agung Gede Swadana Kumara Putra Anggita Julia Mahmud Ari, Utami Avista Dwi Augustine Ayuba Ayudia Sokarina Baiq Anggun Hilendri L Baiq Anggun Hilendri Lestari Baiq Rosyida Dwi Astuti Bambang Bambang Bambang Bambang Bambang Bambang Subroto Biana Adha Inapty Biana Adha Inapty, Biana Adha Bianca, Dila Bianca, Dilla BS, R. Sapto Hendri Cahyaningtyas, Susi Retna Deasusanti, I Gusti Ayu Ketut Berliana Deasusanti Diah Rosdiana Azwari Eni Indriani Eni Indriani Fatmayanti, Fatmayanti Fazadilla, Afizha Nurul Fikri , M. Ali Fikri, M Ali Fikri, M. Ali Fikri, Muhammad Ali Gede Krisna Ananta Wijaya Wijaya Hilendri L., Baiq Anggun I Gde Andhika Putra Ihtisan T.P , Tusta Citta Intan Rakhmawati Isnawati Isnawati Ita Andriyani Julianto, Meutia Sri Jumaidi, Lalu Takdir Lalu Takdir Jumaidi Lilik Handajani M. Ali Fikri M. Ali Fikri M. Ali Fikri M. Ali Fikri Mahyudin Mahyudin Maya Dafitri Mia Fidela Micheel Desti Evangelista Pianto Mitayanti, Mitayanti Muhamad Yunus Muhammad Ali Fikri Muhammad Tandzillah Nirmala, Yeni Nungki Kartikasari Prasidya, Tusta Citta Ihtisan Tri R. Sapto Hendri Boedi Soesatyo R. Sapto Hendri BS Rahmat Hadiansyah Rahmi Sri Ramadhani Rakhmawati , Intan Ramadhani, Rahmi Sri Reyza Afriyan Yudhananto Risa Martia Aryanti Robith Hudaya Rosidi Rosidi Rr Sri Pancawati Rufi'i Saipul Arni Muhsyaf Sapto Hendri Sarah Wahyu Arsy Satarudin Septiana, Vira Sertiningsih Siti Atikah Suhaedi, Wirawan Tara, Nur aida Arifah Taufiqah Julia Wardani Tusta Citta Ihtisan Widyantari, Ida Ayu Made Dwi Yulia Kartika