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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JRABA
Kusumosari, Larassanti
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Economics, Econometrics & Finance

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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.
ANALISIS KECURANGAN LAPORAN KEUANGAN MELALUI FRAUD HEXAGON THEORY Kusumosari, Larassanti; Solikhah, Badingatus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.472 KB) | DOI: 10.32670/fairvalue.v4i3.735

Abstract

Financial statements are statements made by company to convey the financial condition,performance, and company’s operational activities aimed at the users of financialstatements as decision-making. The purpose of this study is to analyze fraudulentfinancial statements through fraud hexagon theory, that measured with financial targets,CEO education, political connections, state-owned enterprises, ineffective monitoring,rationalization and CEO duality. The samples of this study consist of 106 companieslisted on the Indonesia Stock Exchange (IDX) in 2014-2018. This study uses data panelregression analysis technique with EViews10. The results of this study show thatfinancial targets, state-owned enterprises, ineffective monitoring, political connections,rationalization, and CEO duality have a significant effect. Meanwhile, CEO educationhave no effect on fraudulent financial statements. Based on this study, the companiesshould report financial statements that describe the real conditions. Further research isrecommended to add other proxies to measure the elements in fraud hexagon theory
Co-Authors Badingatus Solikhah Shiddiq Nur Rahardjo