Pengaruh Kualitas Audit, Pengawasan Internal Dan Kinerja Keuangan Terhadap Kecurangan Laporan Keuangan

Abstract

This study aims to analyze the effect of audit quality, internal monitoring, and financial performance on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Financial statement fraud is measured using the Beneish M-Score. Audit quality is proxied by the reputation of Public Accounting Firms (Big Four and Non-Big Four), internal monitoring is measured by the frequency of audit committee meetings, while financial performance is measured using Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from annual reports and financial statements. The sampling technique used is purposive sampling, resulting in 26 companies with a total of 78 observations. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics. The results indicate that audit quality does not have a significant effect on financial statement fraud. Internal monitoring has a negative and significant effect on financial statement fraud, indicating that more effective internal monitoring reduces the likelihood of financial statement fraud. Financial performance has a positive and significant effect on financial statement fraud. Simultaneously, audit quality, internal monitoring, and financial performance significantly affect financial statement fraud. The Adjusted R Square value of 0.792 indicates that 79.2% of the variation in financial statement fraud can be explained by these three variables, while the remaining 20.8% is explained by other factors outside the research model.