Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan

Abstract

This study examines the effect of audit committee characteristics, firm characteristic and ownership
structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is
examined by audit committee financial expertise, meetings of the audit committee and the audit
committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and
external auditor. Ownership structure is examined by managerial ownership and institutional
ownership. This research is using a quantitative methods research. This research is using secondary
data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed
companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud
firms, we did not find a significant relation between the independent variabels and fraudulent
financial reporting.