Jurnal Ilmiah Edunomika (JIE)
Vol. 9 No. 4 (2025): EDUNOMIKA

PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP PENCEGAHAN FRAUD (Studi Kasus Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia) PERIODE 2022-2024

Estiaglory Rense, Clara Glenny (Unknown)
Dewi Astuti, Tutut (Unknown)



Article Info

Publish Date
22 Dec 2025

Abstract

This study was conducted to determine and analyze the influence of the audit committee, managerial ownership, and audit quality on fraud prevention (a case study of state-owned enterprises listed on the Indonesia Stock Exchange for the 2022-2024 period). The population of this study was all state-owned enterprises that committed fraud or fraudulent financial statements listed on the Indonesia Stock Exchange for the 2022-2024 period. The data analysis tool used was SPSS. The results of the study indicate that the Audit Committee has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Managerial Ownership has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Audit Quality has a positive effect on Fraud Prevention in state-owned enterprises listed on the Indonesia Stock Exchange during the 2022-2024 period. Furthermore, it is hoped that the results obtained can be more comprehensive and have a broader contribution to the development of science.

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Journal Info

Abbrev

jie

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...