The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023)

This study aims to analyze the influence of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud in banking sector companies listed on the Indonesia Stock Exchange (IDX). Financial statement fraud was measured using the Beneish M-Score method, categorized as a dummy variable. This study employed a quantitative approach and secondary data obtained from the companies' financial statements. The sampling technique used was purposive sampling, with a sample size of 31 companies meeting the criteria for the 2021-2023 period. Data analysis was performed using logistic regression using SPSS 23. The results of this study indicate that financial stability has a significant effect, while audit quality and the audit committee have no significant effect on financial statement fraud.

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Publication Details

Journal
SHILAP Revista de lepidopterología
Published
2025-12-01
DOI
https://doi.org/10.31538/iijse.v8i3.8446
Primary Topic
Corporate Governance and Financial Management
Type
article
Field-Weighted Citation Impact
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article

The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023)

Eko Hariyanto, Sri Wahyuni, Meylisa Kusuma Dewi, Dwi Winarni
SHILAP Revista de lepidopterología
Corporate Governance and Financial Management
article

The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023)

Eko Hariyanto, Sri Wahyuni, Meylisa Kusuma Dewi, Dwi Winarni
article en

Abstract

This study aims to analyze the influence of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud in banking sector companies listed on the Indonesia Stock Exchange (IDX). Financial statement fraud was measured using the Beneish M-Score method, categorized as a dummy variable. This study employed a quantitative approach and secondary data obtained from the companies' financial statements. The sampling technique used was purposive sampling, with a sample size of 31 companies meeting the criteria for the 2021-2023 period. Data analysis was performed using logistic regression using SPSS 23. The results of this study indicate that financial stability has a significant effect, while audit quality and the audit committee have no significant effect on financial statement fraud.

SHILAP Revista de lepidopterología
Peace, Justice and strong institutions
Openalex Percentile: Top 20%
Corporate Governance and Financial Management
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