Image of Pengaruh Komite Audit, Audit Internal, Dan Ukuran Perusahan Terhadap Pengungkapan Kecurangan (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 Dan 2018)
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Pengaruh Komite Audit, Audit Internal, Dan Ukuran Perusahan Terhadap Pengungkapan Kecurangan (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 Dan 2018)

This study aims to examine the influence of the Audit Committee, Internal Audit, and Company Size on Fraud Disclosure. Disclosure of Cheating is the dependent variable in this study. The independent variables of this study are the Audit Committee, Internal Audit and Company Measurement. The population used in this study is Banking Companies listed on the Indonesia Stock Exchange. Samples selected The samples in this study were, the Purposive Sampling Method The subject of the study was the banking companies listed on the Indonesia Stock Exchange which amounted to 33 companies after using the Purposive sampling method. Data were analyzed using logistic regression analysis logistic regression test, used to predict the probability of an event occurrence by matching the data on logistics. This method is a general linear model that is used binomial regression. to test the effect of independent variables on the dependent variable. The results of the audit committee research results have a significant effect on disclosure of fraud, internal audit has no significant effect on disclosure of fraud. The size of the internal audit does not have a significant impact on disclosure of fraud, and the size of the company has a significant effect on the disclosure of fraud on Banking Companies listed on the Indonesia Stock Exchange in 2017 and 2018. The greater the size of the company, the disclosure of fraud will be higher and vice versa, the smaller the size companies then disclosure of fraud will be even lower. Keywords : Audit Committee, Internal Audit, Company Size, Company Disclosure

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0026)
10 07. 220 (0026)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0026)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 76 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0026)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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