Siahaan, Irenita Fitri Marlina (2025) Analisis Pengaruh Peran Komite Audit dan Pengungkapan Corporate Social Responsibility (CSR) Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The phenomenon of fraud, which remains rampant in the Indonesian banking industry, serves as the main background for conducting this research. This condition indicates the need for effective control strategies to prevent the occurrence of financial statement manipulation. Two of these strategies are the optimization of the audit committee’s role and the disclosure of corporate social responsibility (CSR). Therefore, the purpose of this study is to evaluate the influence of the effectiveness of the audit committee and CSR disclosure on efforts to prevent financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The approach used in this study is descriptive quantitative. The research population includes all banking companies listed on the IDX during that period, totaling 47 companies. Through purposive sampling technique that filters based on certain criteria, a final sample of 20 companies was obtained. Data analysis was conducted through stages of instrument validity testing, classical assumption testing, and hypothesis testing, with the assistance of EViews software version 12. The results of the study show that both the role of the audit committee and the disclosure of corporate social responsibility significantly and positively contribute to preventing financial statement fraud.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1501-3550 Banking H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Irenita Fitri Siahaan | ||||||||
| Date Deposited: | 11 Sep 2025 07:06 | ||||||||
| Last Modified: | 11 Sep 2025 07:06 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/42791 |
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