Skripsi

PENGARUH RELATED PARTY TRANSACTION, UKURAN KAP, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN NON-PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024)

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This study aims to examine the effect of Related Party Transactions (RPT), audit firm size, and audit committee financial expertise on fraudulent financial reporting in non-banking financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with firm size as a control variable. This study employed a quantitative research method. Secondary data were collected through documentation methods from 51 companies, selected using purposive sampling based on the companies’ annual reports and financial statements, resulting in a total of 153 samples. The data were analyzed using panel data regression with the common effect model through STATA MP 17. The results indicate that RPT, audit firm size and audit committee financial expertise do not affect fraudulent financial reporting. While firm size has a positive and significant effect on fraudulent financial reporting. Keywords: Fraudulent financial reporting, related party transactions, audit quality, audit firm size, audit committee financial expertise

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Detail Information

Series Title

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Call Number

T2010702026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvii, 108 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Auditing--Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MI

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