Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Vol. 4 No. 4 (2025): SEPTEMBER

Internal Control System and Audit Committee Influence on Financial Reporting Quality Mediated by Fraud Prevention in Manufacturing Companies Registered with ISSI in 2021-2024

Saputri, Dea Wulan (Unknown)
Ekawati, Evi (Unknown)
Syarif, Ahmad Hazas (Unknown)

Article Info

Publish Date
30 Jul 2025

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal dan komite audit terhadap kualitas laporan keuangan, dengan pencegahan fraud sebagai variavel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder dari laporan tahunan perusahaan manufaktur yang terdaftar di ISSI 2021-2024. Analisis data dilakukan menggunakan regresi linier berganda dan uji sobel. Hasil penelitian menunjukan Sistem Pengendalian Internal dan Komite Audit berpengaruh signifikan terhadap pencegahan fraud. Pencegahan fraud juga berpengaruh signifikan terhadap kualitas laporan keuangan. Selain itu, Pencegahan fraud terbukti memediasi secara persial pengaruh kedua variabel independen terhadap kualitas laporan keuangan.

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Journal Info
Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Website

Abbrev

MARGINAL

Publisher

Transpublika Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) provides a scientific discourse about accounting, business, management, and economic issues both practically and conceptually. The published articles at this journal cover various topics from the result ...