Pengaruh Kualitas Audit, Pengawasan Internal Dan Kinerja Keuangan Terhadap Kecurangan Laporan Keuangan
DOI:
https://doi.org/10.29303/risma.v6i3.3274Keywords:
Audit Quality, Internal Monitoring, Financial Performance, Financial Statement Fraud, Beneish M-ScoreAbstract
This study aims to analyze the influence of audit quality, internal control, and financial performance on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Financial statement fraud is measured using the Beneish M-Score, audit quality is proxied by the reputation of Big Four and Non-Big Four Public Accounting Firms (KAP), internal control is proxied by the frequency of audit committee meetings, while financial performance is measured using Return on Assets (ROA). This study uses a quantitative approach with secondary data obtained from annual reports and company financial statements. The sampling technique used purposive sampling, resulting in 26 companies with a total of 78 observations. Data analysis was performed using multiple linear regression with the help of IBM SPSS Statistics. The results show that audit quality does not significantly influence financial statement fraud. Internal control has a negative and significant effect on financial statement fraud, indicating that the more effective internal control, the lower the level of financial statement fraud. Financial performance has a positive and significant effect on financial statement fraud. Simultaneously, audit quality, internal control, and financial performance have a significant effect on financial statement fraud.
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