Jurnal Mantik
Vol. 5 No. 1 (2021): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)

The Effect of Number of Audit Committee Meetings, Company Size, Leverage and Managerial Ownership on Financial Reporting Fraud in Service Companies on the IDX

Jessica Audrey Theofani Larune (Universitas Prima Indonesia)
Verawati Gita Sari Harahap (Universitas Prima Indonesia)
Ida Rohana Silaban (Universitas Prima Indonesia)
Arie Pratania Putri (Universitas Prima Indonesia)

Article Info

Publish Date
30 Apr 2021

Abstract

The study was conducted to understand the effect of the variable number of audit committee meetings, company size, leverage, and managerial ownership on financial reporting fraud. Financial reporting fraud is obtained by using the Beneish M-score index. While the population is taken from service companies in the service, trade and investment sub-sector which are listed on the IDX in 2017-2019. The research was conducted using quantitative methods with purposive sampling technique with a total sample of 96 data and data analysis using logistic regression analysis. From the data processing, it was concluded that only one independent variable was managerial ownership which had an effect on the dependent variable while the other three independent variables (number of audit committee meetings), firm size, leverage) does not have a significant effect on the dependent variable.

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Journal Info
Jurnal Mantik
Website

Abbrev

mantik

Publisher

Institute Of Computer Science

Subject

Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Jurnal Mantik (Manajemen, Teknologi Informatika dan Komunikasi) is a scientific journal in information systems/informati containing the scientific literature on studies of pure and applied research in information systems/information technology,Comptuer Science and management science and public ...