PENGARUH EFEKTIVITAS AUDITOR SPESIALISASI INDUSTRI, FEE AUDIT, DAN KOMITE AUDIT TERHADAP PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019-2021)

Abstract

This research aims to analyze the effect of industry specialization auditors, audit fees, and audit committees on the detection of fraudulent financial reporting. The variables used in this research are auditor industry specialization, audit fees, audit committee size, audit committee financial expertise, audit committee meeting frequency, and audit committee tenure as independent variables. Detection of fraudulent financial reporting as the dependent variable.

The population in this research are companies in the banking sector financial industry that are listed on the Indonesia Stock Exchange in 2019-2021. Sampling was used with a purposive sampling technique and found that 33 companies fit this research. Methods of data collection with the method of documentation and using secondary data from company document records. This research used logistic regression analysis techniques using the SPSS version 25.

The results of this research indicate that auditors with industry specialization, audit committee size, and audit committee financial expertise have a positive and significant effect on the detection of fraudulent financial reporting. Meanwhile, audit fees have a negative and significant effect on the detection of fraudulent financial reporting. For the variable results of audit committee meeting frequency and audit committee tenure have no effect on the detection of fraudulent financial reporting.