Analisis Pengaruh Rapat Komite Audit, Audit Internal, dan Whistleblowing System Terhadap Potensi Fraudulent Financial Reporting

Authors

  • Ulvatul Rahmita Putri Politeknik Negeri Padang
  • Anda Dwiharyadi Politeknik Negeri Padang
  • Desi Handayani Politeknik Negeri Padang

DOI:

https://doi.org/10.61722/jemba.v1i4.461

Abstract

This study aims to analyze the influence of audit committee meetings, internal audits, and whistleblowing systems on the potential for fraudulent financial reporting. This research method is a quantitative method. The population in this study were non-bank financial sector companies listed on the Indonesia Stock Exchange in 2021 to 2023. Sampling was selected using the purposive sampling method. Sampling in this study used the perposive sampling technique with the criteria of 42 companies used as samples in this study. The observation period was carried out for 3 years. The results of the study were analyzed using SPSS software version 29.0. The results of this study are that audit committee meetings have a significant negative effect on fraudulent financial reporting, internal audits have no effect on financial reporting, while the whistleblowing system has no effect on fraudulent financial reporting

References

Agoes, S. (2013). AUDITING (E. S. Suharsi (ed.)). 2013.

BPK. (2021). BPK: Kerugian Negara dari Kasus Korupsi Asabri Rp 22,78 Triliun. Siaran Pers BPK RI, 25549000. https://www.bpk.go.id/assets/files/attachments/attach_post_1622456216.pdf

Dunn, P. (2004). The impact of insider power on fraudulent financial reporting. Journal of Management, 30(3), 397–412. https://doi.org/10.1016/j.jm.2003.02.004

Effendi, E. (2023). Pengaruh Audit Tenur, Reputasi Auditor, Ukuran Perusahaan dan Komite Audit (Abdul (ed.)). 2021.

Faiqoh, E., & Ardiansyah, A. (2022). Pengaruh Whistleblowing System dan Tata Kelola Terhadap Kemampuan Mendeteksi Kecurangan Laporan Keuangan Perusahaan Manufaktur. In Search, 21(2), 162–169. https://doi.org/10.37278/insearch.v21i2.532

Jensen, M. C., & Meckling, and W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Handbook on the History of Economic Analysis, 3, 553–562. https://doi.org/10.4337/9781839109621.00008

Maisaroh, P., & Nurhidayati, M. (2021). Pengaruh Komite Audit, Good Corporate Governance dan Whistleblowing System terhadap Fraud Bank Umum Syariah di Indonesia Periode 2016-2019. Etihad: Journal of Islamic Banking and Finance, 1(1), 23–36. https://doi.org/10.21154/etihad.v1i1.2752

Marciano, B. et al. (2021). Whistleblowing System Dan Pencegahan Fraud : Akuntansi Berkelanjutan Indonesia, 4(3), 313–324.

Nusantara, B. (2022). Jenis Jenis Fraud. Binus University School Of Accounting. https://accounting.binus.ac.id/2015/09/16/jenis-jenis-fraud/

Otoritas Jasa Keuangan. (2015). POJK No 55 /POJK.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit. Ojk.Go.Id, 1–29. http://www.ojk.go.id/id/kanal/iknb/regulasi/lembaga-keuangan-mikro/peraturan-ojk/Documents/SAL-POJK PERIZINAN FINAL F.pdf

Puspadini, M. (2023). Korban Rugi Rp431 M, Dirut Kresna Life Diserahkan ke Kejagung. CNBC Indonesia. https://www.cnbcindonesia.com/market/20230913084430-17-471994/korban-rugi-rp431-m-dirut-kresna-life-diserahkan-ke-kejagung

Putri, V. Y. E., & Saud, I. M. (2021). Pengaruh Komite Audit Independen, Pengendalian Internal, dan Sikap terhadap Fraudulent Financial Reporting dengan Budaya Etis Organisasi sebagai Variabel Pemoderasi. Reviu Akuntansi Dan Bisnis Indonesia, 5(1), 13–25. https://doi.org/10.18196/rabin.v5i1.11140

Siregar, A. T., & Amirya, M. (2024). Pengaruh Gender Diversity Dan Efektivitas Komite Audit Dalam Mendeteksi Kecurangan Laporan Keuangan. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(01), 70–83. https://doi.org/10.23887/jimat.v15i01.75372

Utami, L. (2019). Pengaruh Audit Internal Dan Whistleblowing System Terhadap Pengungkapan Kasus Kecurangan (Studi Pada Perusahaan Sektor Jasa Yang Terdaftar di BEI Periode 2016-2017). Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 1(2), 77–90. https://doi.org/10.29303/akurasi.v1i2.6

Wicaksono, A., & Suryandari, D. (2021). The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies. Accounting Analysis Journal, 10(3), 220–228. https://doi.org/10.15294/aaj.v10i3.54999

Downloads

Published

2024-10-03

How to Cite

Ulvatul Rahmita Putri, Anda Dwiharyadi, & Desi Handayani. (2024). Analisis Pengaruh Rapat Komite Audit, Audit Internal, dan Whistleblowing System Terhadap Potensi Fraudulent Financial Reporting. JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(4), 29–41. https://doi.org/10.61722/jemba.v1i4.461

Issue

Section

Articles