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All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Aktual Jurnal Akuntansi dan Bisnis Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit JRABA
Shiddiq Nur Rahardjo
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : JRABA

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Efektivitas Komite Audit sebagai Mekanisme Pencegahan Kecurangan Kusumosari, Larassanti; Nur Rahardjo, Shiddiq
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 2 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i2.51157

Abstract

This study aims to examine the effect of audit committee effectiveness on financial statement fraud. This research type is explanatory research. The research population is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sampling method used is a purposive sampling with a total sample of 141 annual reports. The data collection method used content analysis on annual report. This study used logistic regression analysis assisted by EViews13 software. The results showed that the effectiveness of the audit committee, proxied by financial expertise, accounting expertise, and the number of audit committee meetings had negative and significant effect on financial statement fraud. This study contributes by strengthening agency theory, where the findings prove that the effectiveness of the audit committee can overcome agency conflicts and minimize financial statement fraud. Practically, this research contributes to regulators to develop policies regarding the work guidelines of the audit committee as a supervisory body for the financial reporting process and to investors to be able to improve investment decision strategies by analyzing the audit committee structure as a party that ensures the reliability of financial statements which are the basis for corporate decision making.
Co-Authors Akbar Masnur Achmad Al -W Alya Susanto Ameera, Nadya Azis, Safira Nurmalika Bagas Prasetyo Adi Berty Hartatiningrum Dava Rahma Satria Wibawa Dyah Ayu Ratnasari Kusumaningrum Ekrak Puji Lestari Faizah Nikmatur Rohmah Haq, Shifna Zihdatal Harish Ari Nurfahmi Haryanto Haryanto Kusumosari, Larassanti Latifatun Nikmah Meriam Zalzabilani Dwikusumowati Nora Riyanti Ningrum Nur Lailatul Khasanah Ofifah Dwi Novika Rahardyan Dwa Prihasdi Rendy Irawan Yunizar Rima Haryati Safira Nurmalika Azis Vito Janitra Kurniawan Warsito Kawedar Yaumil Fath