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All Journal HAYATI Journal of Biosciences Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Matematika dan Ilmu Pengetahuan Alam Prosiding Seminar Biologi Journal of Tropical Biodiversity and Biotechnology Health Notions SAR (Soedirman Accounting Review): Journal of Accounting and Business Biosaintifika: Journal of Biology & Biology Education J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Vokasi Indonesia NISBAH: JURNAL PERBANKAN SYARIAH OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Respirologi Indonesia JURNAL ILKES (Jurnal Ilmu Kesehatan) Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Biologi dan Aplikasinya Jurnal Pengabdian kepada Masyarakat Nusantara EKOMABIS: Jurnal Ekonomi Manajemen Bisnis JPM: JURNAL PENGABDIAN MASYARAKAT Berkala Penelitian Hayati Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Terapan Ekonomi dan Bisnis (JTEB) IIJSE Jurnal Vokasi Indonesia Riset Akuntansi dan Keuangan Indonesia Sosial Simbiosis: Jurnal Integrasi Ilmu Sosial dan Politik E-Jurnal Akuntansi Folia Medica Indonesiana
Dwi Winarni
Department Of Biology, Faculty Of Science And Technology, Universitas Airlangga
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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Journal : IIJSE

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The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023) Dewi, Meylisa Kusuma; Wahyuni, Sri; Hariyanto, Eko; Winarni, Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8446

Abstract

This study aims to analyze the influence of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud in banking sector companies listed on the Indonesia Stock Exchange (IDX). Financial statement fraud was measured using the Beneish M-Score method, categorized as a dummy variable. This study employed a quantitative approach and secondary data obtained from the companies' financial statements. The sampling technique used was purposive sampling, with a sample size of 31 companies meeting the criteria for the 2021-2023 period. Data analysis was performed using logistic regression using SPSS 23. The results of this study indicate that financial stability has a significant effect, while audit quality and the audit committee have no significant effect on financial statement fraud.
Co-Authors 'Azizah, Annisa Cahya Abdul Hakim Muhsyi Adhisti, Raya Anandita Puspaning Adlina, Rediarta Nisa Agoes Soegianto Agus Supriyanto Ahimsa Buena Merpati Alfiah Hayati Alifah Hayati Almando Geraldi Amalia Nur Mashita Amany, Ashilla Nadiya Amir Amir Anggi Puspitasari, Marcela Ani Kusbandiyah Ani Kusbandiyah Anjar Tri Wibowo Aprilia Nurcahyaning Rahayu Arofah, Rifka Utami Arwati, Niluh Arwati, Niluh Ayu Setyaningrum Az-Zahra, NAJWA Bambang Wirjatmadi Bima Cinintya Pratama Binti Yunaida Boon Chin Tan Defi Nurul Hayati Dewandaru, Rhis Ogie Dewi, Meylisa Kusuma Dicky Darmawan Dirgantari, Novi Eko Hariyanto Erillia, Titan Erlyn Nurul Fauziah fatimah Fatimah Fauziah, Erlyn Nurul Firdaus Auliya, Zahra Fitra Syafira, Revika Fitriati, Azmi Gilang Permana Hadi Pramono Hardiyanto Wibowo, Hardiyanto haryani, tri Havidz Cahya Pratama Hidayati, Farisa Nabila Hijrianti, Zora Lutvya Sabrina Husen, Saikhu Akhmad I.B. Rai Pidada Idqa Nurtri Bhakti Ilham Nuryana Fatchan, Ilham Nuryana Inggit Almira Inne Ninda Resita Intan Permata Putri Intan Permata Putri ISTUNING MA’UNAH Iwan Fakhruddin Iwan Fakhruddin Junairiah Junairiah Khaleyla, Firas Khoerul Mukromiin, Ramadhan Laila Oshiana Fitria Azizah Lestari, Lita I.D. Listijani Suhargo, Listijani M., Soenarnatalina Manikya Pramudya Merryana Adriani Mochammad Affandi Mudjiyanti, Rina Muhammad Fajar Nabilatun Nisa Nabilla, Nithasya Nadya Abanty, Fahma Nadyatul Ilma Indah Savira Nazah, Nawalin Neti Mustikawati Ni Wayan Sukma Antari Nia Adiani Primarastri Nimatuzahroh, Nimatuzahroh Norwani, Norlia Mat Nurmajid, Difa Naufal Nurmayanti, Rani Pandansari, Tiara Pramurindra, Rezky Priyo, Tri Anggono Rahayu, Aprilia Nurcahyaning Resita, Inne Ninda Rina Mudjiyanti Rosmanida S A Husein Said Akmala Saikhu Ahmad Husen Saikhu Akhmad Husen Salamun Salamun Salamun Salamun Salsabila, Syarifah Sarwan Adi Kusumo Septian Hary Kalqutny Setyadi, Edi Joko Sifa, Mufatih Ariska Sifananda Soenarnatalina M. Soenarnatalina Meilanani Soenarnatalina Meilanani, Soenarnatalina Sri Hartiningsih Sri Hartiningsih Sri Hartiningsih Sri Puji Astuti Wahyuningsih, Sri Puji Astuti Sri Wahyuni Sri Wahyuni Sri Wulan Manuhara, Yosephine Sugiarso, R. Djarot Sugiharto Sugiharto Suhariningsih Titan Erillia Tri Anggono Priyo Tri Nurhariyati Triana Safitri, Nadia Ufairanisa Islamatasya Ufairanisa Islamatasya Wijatmadi, Bambang Win Darmanto Y Sri Wulan Manuhara Yoan Asri Triantara Yosephine Sri Wulan Manuhara Zaidatul Khauliyah, Desi