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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) INCOME : Jurnal Akuntansi dan Keuangan
Luthfiyyah, Alya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023) Luthfiyyah, Alya
WORLDVIEW ( Development economic and sharia studies journal ) Vol 3 No 2 (2024): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v3i2.478

Abstract

Financial statement fraud is a high incidence of fraud compared to corruption and misuse of assets. The purpose of this research is how audit quality, audit committees and financial statement fraud are, how much influence audit quality and audit committees have on financial statement fraud, how much influence audit quality has on financial statement fraud, how much influence the audit committee has on financial statement fraud. The purpose of this study was to determine the effect of audit quality and audit committee on financial statement fraud. The data source used in the study is secondary data from the annual financial statements the study used 240 sample data from 60 companies for 4 years of research. Sampling using non-probability sampling with purposive sampling technique. To measure the effect of the sample, the classic assumption test analysis and panel data regression analysis. The condition of audit quality, audit committees and financial statement fraud in manufacturing companies in the primary consumer goods sector in the sample is in poor condition. The research results show that audit quality has a negative and significant effect on financial statement fraud. Good audit quality can reduce financial statement fraud. Furthermore, the audit committee has no effect and not significant on financial statement fraud, a poor audit committee will increase financial statement fraud. The results of simultaneous testing show that audit quality and the audit committee jointly influence financial statement fraud.
Pengaruh Kualitas Audit Dan Komite Audit Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023) Luthfiyyah, Alya
Income Vol 5 No 2 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i2.477

Abstract

The purpose of this study was to determine the effect of audit quality and audit committee on financial statement fraud in manufacturing companies in the primary consumer goods sector listed on the Indonesian stock exchange in 2020-2023. The study used 240 sample data from 60 companies for 4 years of research. . The research results show that audit quality has a negative and significant effect on financial statement fraud. Good audit quality can reduce financial statement fraud. Furthermore, the audit committee has no effect and not significant on financial statement fraud, a poor audit committee will increase financial statement fraud.
Analisis Bibliometrik Pada Kecurangan Laporan Keuangan: Publikasi Tiga Dekade Terakhir Luthfiyyah, Alya; Rachmat Agus Santoso; Fitriana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1723

Abstract

Purpose of the research is to determine the growth of research publications regarding fraud in financial reporting by examining bibliometric analysis from the Scopus database from 1993 to 2022. This research method uses a bibliometric analysis approach. The application system for data visualization uses VOSviewer and Microsoft Excel to perform data frequency analysis. The results of this research indicate that the issue of financial statement fraud is a topic that continues to attract the attention of researchers. Authors contribute to the literature by analyzing publications and authors by year, country, journal, author, and organization. This research can help increase the understanding of other researchers to plan future research to detect and prevent financial statement fraud for the sustainability of an organization. The author tries to conduct a comprehensive review of research on financial statement fraud conducted over three decades. This study makes a significant contribution and provides new insights into financial statement fraud.
Co-Authors Fitriana Rachmat Agus Santoso